Tungsten Corporation,a Calendar Year Cash Basis Taxpayer,made Estimated Tax Payments

Tungsten Corporation,a calendar year cash basis taxpayer,made estimated tax payments of $800 each quarter in 2015,for a total of $3,200.Tungsten filed its 2015 tax return in 2016 and the return showed a tax liability $4,200.At the time of filing,March 15,2016,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 2015.
B) Increase by $1,000 in 2016.
C) Decrease by $1,000 in 2015.
D) Decrease by $1,000 in 2016.
E) None of the above.