WFO Corporation Has Gross Receipts According to the Following Schedule

WFO Corporation has gross receipts according to the following schedule: $$\begin{array} { | l | r | } \hline \text { Year } 1 & \$ 2 \text { million } \\\hline \text { Year } 2 & \$ 4 \text { million } \\\hline \text { Year } 3 & \$ 6 \text { million } \\\hline \text { Year 4 } & \$ 4.5 \text { million } \\\hline \text { Year } 5 & \$ 5 \text { million } \\\hline \text { Year } 6 & \$ 7 \text { million } \\\hline\end{array}$$ If WFO began business as a cash-method corporation in Year 1, in which year would it have first been required to use the accrual method?

A) Year 3
B) Year 4
C) Year 5
D) Year 6
E) None of these.