Tungsten Corporation, a Calendar Year Cash Basis Taxpayer, Made Estimated

Tungsten Corporation, a calendar year cash basis taxpayer, made estimated tax payments of $800 each quarter in 2019, for a total of $3,200. Tungsten filed its 2019 tax return in 2020 and the return showed a tax liability $4,200. When it filed its tax return in 2020, Tungsten paid an additional $1,000 in Federal income taxes. How does the additional payment of $1,000 impact Tungsten's E & P?

A) Increase by $1,000 in 2019.
B) Increase by $1,000 in 2020.
C) Decrease by $1,000 in 2019.
D) Decrease by $1,000 in 2020.
E) None of these.