Select the accounting method that the taxpayers are allowed to use in the following businesses. a. A gift shop with average annual gross receipts of $900,000. Modified Cash Cash b. An accounting partnership with average annual gross receipts of $12,000,000. Cash or Completed Contract c. A drywall subcontractor who works on residences and has annual gross receipts of $3,000,000. d. An incorporated insurance agency with average annual gross receipts of $28,000,000. e. A sole proprietor operating a retail clothing store with average annual gross receipts of $12,000,000. f. A sole proprietor operating a widget manufacturing plant with average annual gross receipts of $27,000,000. Accrual Cash Modified Cash Modified Cash but Cash for recognizing sales