Capital allowances on reducing basis question

Dear All,

Let’s assume our CFs from the project are(pre-tax):
CF0=-5400
CF1=1250
CF2=1400
CF3=1600
CF4=1800
Realizable value after 4th year(after tax) = 1500
Capital allowances on reduced basis are 25%, tax=30%

Year Ann.WDA Written-down Value
0 0 // 5400
1 5400*0,25=1350 // 4050
2 4050*0,25=1012,5 // 3037,5
3 3037,5*0,25=759,375 // 2278,125
4 2278,125*0,25=569,53125 // 1708,59375

As the after-tax realizable value is 1500 and my written-down value is 1708,59375 the difference(208,59375) is added to WDA4(569,53125+208,59375)=778,125?

Next question if for CF1 the WDA(1350)>pre-tax CF1(1250) my NCF is 1250 as there is no tax?

Year 0 1 2 3 4
CFs before WDA/tax -5400 1250 1400 1600 1800
less WDA -1350 -1012,5 -759,375 -778,125
Tax profit 387,5 840,625 1021,875
Tax 30% 116,25 252,1875 306,5625
Realiazable value 1500
NCF -5400 1250 1283,75 1347,8125 2993,4375

Let me know if I am right, thanks for all the help and happy easter to everyone!

Joseph