Deferred tax liability & asset matter

Hi,

Here is my question, there is a purchase of motor vehicles amounts to $ 167,000 and $ 17,000 was paid by cash, and balance of $ 150,000 will be financed by hire purchased.

For the hire purchases, assume no interest element. Repayment will be $ 2,500 per month total will be 60 months.

The motor vehicles will be subject to 20% p.a. depreciation.

Furthermore due to the tax regulation, the qualifying expenditure of assets will be restricted to $ 50,000.

Following are the capital allowance and depreciation:

Year 1 Year 2
Capital allowance $ 18,000.00 $ 9,880.00

Depreciation $ 33,400.00 $ 33,400.00

(Qualifying expenditure first year will be $ 47,000.00, following year will be $ 1,200.00.)

Would like to know how does the deferred was being calculated?