Campbell, Inc., a calendar year corporation created in February 2013, has gross receipts as follows:
Year Gross Receipts
2013...........................$2,990,220
2014.............................3,310,763
2015.............................4,885,027
2016.............................7,626,681
2017.............................9,120,132
In which years does Campbell qualify for the AMT small corporation exemption? Explain.