WFO Corporation has gross receipts according to the following schedule:

Year $1$$ $24\mathrm{.}00$ millionYear $2$$ $21\mathrm{.}00$ millionYear $3$$ $23\mathrm{.}00$ millionYear $4$$ $25\mathrm{.}50$ millionYear $5$$ $36\mathrm{.}00$ millionYear $6$$ $29\mathrm{.}00$ 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?