Under what circumstances would a taxpayer use both the cash method and the accrual method of accounting at the same time? A. A company accounting for inventories using the last-in, first-out (LIFO) method. B. A cash method taxpayer who has inventory and has annual gross receipts of $26 million or more. C. A service business with average annual gross receipts of more than $26 million in the previous three years. OD. AC corporation with average annual gross receipts for the previous three years of more than $26 million