F6 Kaplan Kit Q62 Half life Ltd

I would like to know that in part c you are asked
to calculate corporation tax :

1) For y/e 31 March 2011 why are they using calculating tax on 174,150 and not on the TTP of 56, 850?

2) For 31 March 2012 and 2013 how are they getting
corporation tax if TTP itself is 0 ?

2) For loss of 61, 700 of p/e 30.6.13 when we carry back 12 months how ever the previous period 31.3.13 wasn’t a complete 12 months period so ain’t any adjustment as they just take the whole amount of 50,300 without any adjustment .

Please elaborate.