TAXATION _PROVISION FOR DEFERRED TAX A/C

Dear Sir,

Regarding below question how will the i suppose the $5.4 M will be in the credit side of the Provision for deferred tax account and revaluation tax amount will be $3.9M.

As per answer its seems that there is a decrease in PFDT of $1.5M

Greatful to explain please..

209 A company’s trial balance shows a debit balance of $2.1 million brought forward on current tax and a credit balance of $5.4 million on deferred tax. The tax charge for the current year is estimated at $16.2 million and the carrying amounts of net assets are $13 million in excess of their tax base. The income tax rate is 30% What amount will be shown as income tax in the statement of profit or loss for the year?
A $15.6 million
B $12.6 million
C $16.8 million
D $18.3 million

Thank you sir.