Dec14 B-2-a taxation

Hi All,

I would like an advice from you for the below extract.

Here is TB amount for ‘Deferred tax’ and ‘Current tax’ before adjustment.
Deferred tax – Cr 2,500
Current tax – Cr 1,100

Provision of 2,400 is required and also need adjustment for 22,000 of Revaluation gain at the tax rate of 20%.

The answer shows as below.
Current tax : 2,400-1,100-500=800
Deferred tax : 4,400-2,500-2,400=-500

What is 2,500(Provision) and 2,400(Charge for Revaluation) deducted from Deferred tax?

Thank you for advance.