In the question they have included a ‘non-recurring’ item, so something that will not arise again but this is not allowed per IAS 1.
The 53.3 million comes from 16 / 0.3 (tax rate), the reason being that if we made a profit of 53.3 million and paid tax at 30% then the tax would be 16 million that we can then use the deferred tax asset against.