[单选题]
In Year 1, Brun Corp. properly accrued USD10,000 for an income item on the basis of a reasonable estimate. In Year 2, Brun determined that the exact amount was USD12,000. Which of the following statements is correct?
A .No further inclusion of income is required as the difference is less than 25% of the original amount reported and the estimate had been made in good faith.
B .Brun is required to file an amended return to report the additional USD2,000 of income.
C .The USD2,000 difference is includible in Brun's Year 2 income tax return.
D .Brun is required to notify the IRS within 30 days of the determination of the exact amount of the item.
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