Copper Corporation, a C corporation, had gross receipts of $26,000,000 in 2018, $27,000,000 in 2019, and $24,000,000 in 2020. Gold Corporation, a personal service corporation (PSC), had gross receipts of $25,000,000 in 2018, $28,000,000 in 2019, and $26,000,000 in 2020. Which of the corporations will be allowed to use the cash method of accounting in 2021? Oa. Both Copper Corporation and Gold Corporation. Ob. Copper Corporation only. Oc. Gold Corporation only. Od. Neither Copper Corporation nor Gold Corporation