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.