2 very similar lease questions with different answers

Question 1 (107 in 2019 revision kit for BPP):

Plant acquired on 5 year lease on 1st Oct.
Lease requires immediate deposit of $2m.
PV of future payments is $25m
Implicit finance cost 10%
Rental payment $6m payable on 30th sept.

This question answers it as:
PV of future payments $25m
Deposit $2m
Right of use asset $27m
Initial payment ($2m)
$25m
Interest 10% x 25m
Rental payment ($6m)

Question 2 (Question 3 in BPP revision kit mock paper 1):

Item of plant on 5 year lease on 1st oct
PV of lease payments $25m
Immediate deposit $2m
Implicit interest 10%
Rental $6m payable on 30th sept

This answers the question as:
$25m – $2m = $23m
Interest 10% x $23m
Rental charge ($6m)

Almost exactly the same question but answered different, even though they are worded identically.

I thought the first answer (add deposit to PV of lease payments to get right of use asset and then deduct the deposit before we calculate interest) was the right answer, so that is how I answered it for the 2nd question but got it wrong.