Which of the following entities cannot use the cash method for tax purposes in $2023?$

a$.$ A small sole proprietorship with $$150,000$ in average annual gross receipts

b$.$ A law firm operating as a personal service corporation with $$5\mathrm{.}4$ million in average annual gross receipts

c$.$ A corporation with $$30$ million in average annual gross receipts and $200$ employees

d$.$ A large almond farm with $$40$ million in average annual gross receipts

a$.$ The taxpayer is using the accrual method.

b$.$ The taxpayer is using the hybrid method.

c$.$ The taxpayer is using an illegal method.

d$.$ The taxpayer is using the cash method.

Gross receipts$$50,000$Cost of sales$30,000$Other operating expenses$5,000$Personal medical expenses$600$

For the current year, what amount should Omer report as net profits from his business?

a$.$ $$20,000$

b$.$ $$15,000$

c$.$ $$14,000$

d$.$ $$13,400$