Final answer:
Besito Company is a calendar year cash basis taxpayer, meaning its accounting is based on the cash method and follows the calendar year.
Step-by-step explanation:
Besito Company being a calendar year cash basis taxpayer means that the company's accounting is based on the cash method and its fiscal year follows the calendar year, starting on January 1st and ending on December 31st. In the cash method of accounting, revenue is recognized when cash is received and expenses are recognized when cash is paid out. This is in contrast to the accrual method of accounting where revenue is recognized when it is earned and expenses are recognized when they are incurred, regardless of when cash is exchanged.