X corporation $($a large corporation$)$ owes $$200,000$ in tax liability for the current year. X corporation is on a calendar year basis. It owes four equal quarterly payments of $$50,000.$ It made the following payments:

April $15-$ $$25,000$

June $15-$ $$25,000$

September $15-$ $$25,000$

December $-$ $$25,000$

The estimated tax penalty on the $$25,000$ deficiency for April $15$ begins on April $15$th the due date of the payment and runs until April $15$th the due date of the return as the other payments were all deficient also.

True or

False