Which business is exempt from using the accrual basis for accounting?

A clothing manufacturer that has average gross annual receipts of $35 million over the last three years.

An online retailer that has average gross annual receipts of $45 million over the last three years.

A construction contractor who does not have any outstanding accounts receivable at the end of the tax year.

A home improvement store that just began business last year and had $2.7 million in gross receipts.