Brown Corporation has accumulated E & P of $$50,000$ on January $1,2018.$ In $2018,$ Brown Corporation has current E & P of $$15,000($before any distribution$).$ On December $31,2018,$ Brown Corporation distributes $$75,000$ to its sole shareholder, Lea $($an individual$).$ Brown Corporation's E & P as of January $1,2019,$ is:

Group of answer choices

$$50,000.$

$$15,000.$

$$-0-.$

$$10,000$ deficit.