$If$ a business $is$ NOT a qualifying small business taxpayer, which statement $is$ correct about the requirement $to$ track inventory? Inventory must $be$ tracked ${?}_{(}{)}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}.$

$In$ every case $in$ which the production, purchase, $or$ sale $of$ merchandise $isan$ income$-$producing factor for that business.

$If$ the business involves exclusively the sale $of$ merchandise that $it$ purchases for resale $or$ produces for customers.

$If$ the business involves exclusively providing services $to$ its customers.

Only $at$ the beginning and the end $of$ each year where $it$ produces $or$ purchases items $to$ sell.