Browne and Red, both C corporations, formed the BR partnership on january 1, 2009.neither Browne nor Red is a personal service corporation, and BR IS NOT A TAX SHELTER. BR'S GROSS RECEIPTS WERE $4.6 million, $5 million, $6 million, and $7 million respectively, for the four tax years ending in 2009,2010,2011,and2012. Describe the methods of accounting available to BR in each tax year.