Which of the following statements is always true regarding accounting methods available to a partnership?

a. If a partnership is a tax shelter, it cannot use the cash method of accounting.

b. If a non-tax-shelter partnership had average annual gross receipts of less than $26 million in the three years immediately preceding its calendar 2018 taxable year, it can use the cash method in 2018.

c. If a partnership has a partner that is a personal service corporation, it cannot use the cash method.

d. If a partnership has a partner that is a C corporation, it cannot use the cash method.

e. If a partnership acquires trade accounts receivable in connection with the transfer of a business to it from a cash basis partner, it must use the cash basis of accounting.