Greg, Justin, and Mel are all engineer$-$owners of GJM$,$ Inc., a C corporation that is a qualified personal service corporation $($PSC$).$ Historically, their gross receipts have been as follows: $$4\mathrm{.}75$ million annually in Years $14$; and $$5\mathrm{.}75$ million in Year $5.$ This year, gross receipts are expected to be $$6\mathrm{.}1$ million. Can GJM use the cash method of accounting this year if it clearly reflects income?