Which one of the following entities cannot use the cash method for tax purposes in 2022?

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

b. A corporation with $28 million in average annual gross receipts and 200 employees

c. A law firm operating as a personal service corporation with $5.4 million in average annual gross receipts d. A large almond farm with $40 million in average annual gross receipts