EVA for Stillwater service dec-2012

Hi all,
I have a quesion regarding the EVA calculation for the dec-12 question #3 (Stilwater).

How to treat the deferred tax adj of $0.5 made 2012 considering that no deferred taxes were accrued in previous year?

My understading is that the movement from year to year (in this case the whole accrual) should be added back to arrive at NOPAT. In the answer provided on the ACCA website the deferred tax accrual is ignored in both NOPAT and CE calculation.

Thanks in advance