WFO Corporation has gross receipts according to the following schedule: Year 1 $2 million Year 2 $4 million Year 3 $6 million Year 4 $4.5 million Year 5 $5 million Year 6 $7 million 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.