U yerlelally levure it to complete Form 3115. Mark for follow up Question 22 of 35. Which business is exempt from using the accrual basis for accounting? O A clothing manufacturer that has average gross annual receipts of $35 million over the last three years. An online retailer that has average gross annual receipts of $45 million over the last three years. A construction contractor who does not have any outstanding accounts receivable at the end of the tax year A home improvement store that just began business last year and had $2.7 million in gross receipts. Mark for follow up