Deferred tax losses

Hi Sir

I have seen two examples of deferred tax on losses, and when I tried a 3rd one from bpp revision guide.. the calculation was different.. could you please explain?

1. BPP.

F has made losses of $4m to the year ended 31 December 20X7. The tax regime allows F to carry forward and utilise any losses against future profits. It is expected that F will make profits of $5m next year. F pays tax at 28%. What is the deferred tax? that needs to be recorded in the financial statements for year ended 31st dec x7.

Losses capped to the extent they are recoverable- $5m
tax rate- 28%*5m
=1.4

however the answers says 1.12.. it looks like it has taken the losses of 4m and applied a tax rate of 28% to get 1.12.

whereas in 2 other question from a kaplan question bank:

Kaplan question bank 1- S LTD has been trading for two years.. and has not made any profit.. It has losses available for carry forward of $75,000. it is expected to make profit of $25,000 per annum for the next 2 years. the tax is 30%

Calculation- Losses capped to the extent they are recoverable= 25k*2= 50k
apply the 30% tax= 30%*50k= $15k. Correct

Kaplan question bank 2- S LTD have unused tax losses of $150,000 at reporting date 31st dec x3. it is estimated that it will make a profit of 120,000 over the next 5 years.. but it can not be certain of the profitability beyond 5 years time. calculate the deferred tax asset. that should be recognised in S LTD statement of financial position at 31st dec x3.
tax rate 25%

Calculation- Losses capped to the extent they are recoverable= 120k
apply the 25% tax= 25%*120k= $30k. Correct

What makes the two kaplan examples different to the BPP question I have got wrong.. or could it be a typo? Just want to be sure..