deferred tax

kindly help ! HIGHWOOD The following trial balance relates to Highwood at 31 March 20X1: Current tax (note (iii)) Cr 800 Deferred tax (note (iii)) Cr 2,600 Current tax represents the under/over provision of the tax liability for the year ended 31 March 20X0. The required provision for income tax for the year ended 31 March 20X1 is $19.4 million. The difference between the carrying amounts of the assets of Highwood (including the property revaluation in note (ii) above) and their (lower) tax base at 31 March 20X1 is $27 million. Highwood’s rate of income tax is 25%. revaluation goes like that land 5000 & property 10000 * my question is when i want to calculate the tax that i should deduct from revaluation surpluses and the tax charge to SPL why should i include the land since there is no depreciation on it and the deferred tax come from the deference between the depreciation and capital allowance why is goes like this by including the land ?? - as the revaluation surplus is 11250 - tax charge to SPL is 400