Deferred tax/ revaluation of asset

Hi tutor,

I am a bit confused with a temporary difference, im not sure of my answer

So we have a machine, carrying value 100k, on 31.12.20×0 and the fair value is 150k. Revaluation model is applied.
Income tax is 30%
The remaining useful life is 10 years.

So for me the diff is 45k
Because under ifrs 150k – 15k ( depreciation 150/10) = 135k

Under tax rules 100k – 10k ( 100k/10) = 90

Tempo diff = 135 – 90 = 45k is this correct ?

I also thought of simply putting 150-100 but then again we have depreciation expense.

Im so confused, i appreciate any help
Thank you