31. ELS Corporation reported gross receipts for 2016–

2018 for scenarios A, B, and C as follows:

Year of Existence Scenario A Scenario B Scenario C 2016 $25,000,000 $24,000,000 $26,500,000 2017 $26,000,000 $26,000,000 $26,000,000 2018 $26,900,000 $28,500,000 $25,500,000

a. Is ELS allowed to use the cash method of accounting in 2019 under Scenario A?

b. Is ELS allowed to use the cash method of accounting in 2019 under Scenario B?

c. Is ELS allowed to use the cash method of accounting in 2019 under Scenario C?