FUBU KI CO (DEC10)

In FUBU KI CO (DEC10)
1. You have mentioned that we have used 14,488 for the annual tax relief since the question says that debt capacity available to the company is equivalent to the actual amount of debt finance raised for the project.
However, just assuming that this was not written in the question text, then do I use 15092 (14488+604) to calculate annual tax relief instead of 14,488 ?
(the rationale behind using 15092 is because the question have not mentioned that debt issue cost are allowable for corporation tax and therefore I have added 604 to 14488)