WFO Corporation has gross receipts according to the following schedule: Year 1 $2.50 million Year 2 $3.55 million Year 3 $5.25 million Year 4 $5.45 million Year 5 $6.50 million Year 6 $8.50 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?