income tax deferred

exam 2 – got a bit confused with the deferred tax liablity – kind of understand the 100 deferred tax liab in the first year/ but i thought i heard you say 50 in the second year and nothing in the 06 year – if so why not 50 in year 05 & 06.

example 3 revaluation understand about revaluation amount increase of 258 and profit of 150 so tax liab increase to 37.5 but why is this deducted from the 258 please it was a bit fast to take in – thanks

also mini exercise at the back can you help me to calculate the inventory figure its to do with the gross marg of 15% I think but getting myself a bit muddled up can you advise me of the best formula to calculate qu like this that will help me to remember how to do these.