iht kaplan 210

i hv small doubt here. see theres this qtn with a pet of 420000 made on 14 may 2023 and a clt of 260000 made on 2 aug 2023. so first as ae is given chronologically we give ae of current yr first on the pet right. now when it comes to the prevoius yr ae( its unused n this qtn), do we get to choose to whether to give on pet or clt?
if yes then here nrb is availabe of 296000. so as full nrb is available for clt to cover up is that y we will choose to give the p.y ae on pet? suppose full nrb is not available to cover up the clt, then do we give the p.y ae on clt ?