Deferred Tax in Question 2

Hello Mike In question 2, sometimes the examiner gives us the adjustment like (the tax base was lower xx amount than carrying value). we normally then use the tax % to multiply it by the given taxable difference which becomes our deferred tax liability for the SOFP. my question is what should we do if the adjustment gives us the amount of taxable difference just like above but says that the carrying amount was lower than the tax base? am i right in saying that if this happens then first we calculate the deferred tax the normal way (multiply tax% by the given diff) but then take it to the right side of the deferred tax t account instead of the left?