T CORPORATION IS A RETAILER THAT BEGAN BUSINESS IN YEAR 1. ITS GROSS RECEIPTS FOR YEARS1-4 WERE AS FOLLOWS:
YEAR 1 18,000,000
YEAR 2 29,000,000
YEAR 3 29,000,000
YEAR 4 33,000,000
T CORPORATION IS SUBJECT TO UNICAP IN WHICH OF THE FOLLOWING YEARS
YEAR 1
YEAR 2
YEAR 3
YEAR 4
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