Ball, a calendar$-$year C corporation, had accumulated earnings and profits of $$50,000$ as of January $1,$ Year $1.$ Ball had a deficit in earnings and profits for Year $1$ of $$65,000.$ Ball distributed $$25,000$ to its shareholders on July $1,$ Year $1.$ What is the amount of Ball Corporation$$s accumulated earnings and profits as of December $31,$ Year $1?$

A$.$

$$0$

B$.$

$$(15,000)$

C$.$

$$(32,500)$

D$.$

$$(40,000)$