Yellow Corporation, a calendar year taxpayer, made estimated tax payments of $40,000 for 2016 ($10,000 per quarter). Yellow filed its Federal income tax return for 2016 reflecting a tax liability of $15,000. Due to its overpayments, Yellow received a $25,000 refund in 2017. What is the impact on Yellows E & P of the payment of estimated taxes and the receipt of the Federal income tax refund?