WFO Corporation has gross receipts according to the following schedule: Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 $22.00 million $24.00 million $26.00 million $26.50 million $27.00 million $28.00 million If WFO began business as a cash-method corporation in Year 1, in which year would it have first been required to use the accrual method? Multiple Choice O Year 3. Year 4. O Year 5. Year 6. None of the choices are correct