Deferred Tax Calculation

Hi Chris, Below questing is from Kaplan ST At 31 December 20X8, the tax base of Weiser's net assets was $7 million less than their carrying amounts. This excludes the gain on the revaluation of the building. The income tax rate of Weiser is 30%. Deferred tax C/F from TB - Cr 1,350 Gain on Revaluation - 4,000 Carrying value of the assets 31/12/20X8 - 34,500 (Include revaluation gain) I calculated deferred tax liability as follows Temporarily difference (34,500-7,000) = 27,500 (CV>TB = DT liability) Deferred tax position @ 30% (27,500/100*30) = 8,520 (SFP) Movement (8,250-1,350) = 6,900 Deferred tax on revaluation (4,000/100*30) = 1,200 (OCI) Deferred tax (6,900-1200) = 5,700 (SPL) Study text answer for above question is, Deferred tax liability (NCL) - 3,000 Deferred tax on revaluation - 1,200 Deferred tax (SPL) - 750 could you please help me to understand where i have done the mistake when I calculating deferred tax. and also what is the meaning of "the tax base net assets" Appreciate your response.