Deferred tax in goodwill calculation

Dear Sir,

In goodwill calculation, when identifiable net asset of investee (ei: land ) has carrying amount less than its FV, there is an increase adjustment of FV of land and it will result deferred tax liability.

I do not know whether deferred tax liability will be deducted in goodwill calculation?
Per Q1bii of Mock 4 (BPP Kit) – Chuckle Co , it has been deducted, but in other question, deferred tax has not been taken into account in goodwill calculation.

Please help me to explain.

Thanks