Under what circumstances wuld a taxpayer use both the cash method and the accrual method of accounting at the same time?

A. For a cash method taxpayer who has inventory

B. For a company accounting for inventories using Last In First Out (LIFO)

C. For a service business with average annual gross receipts of more than $10 million dollars in the previous three years

D. For C Corporations with average annual gross receipts for the previous three years of more than $5 million