On the exercise of an option the deferred tax will be transferred to current tax
Unfortunately BPP have taken this question out of the kit now because it is so unrepresentative of the current style of the exam but I am convinced from memory that my numbers are right
You could watch a debrief of this question if you follow this link
https://www.youtube.com/watch?v=vsb6Wb0zMjE
Please always remember that in the new syllabus there are very few marks available for calculation .