INCOME TAXES : IAS 12

Hello, thanks for your continued assistance. Some help here:
I have a carrying value of Inventories of $3million and the Fair value less costs to sale is $2.7million. losses are deductible in the fiscal year the inventory is sold. The tax rate is 30%. I want to come up with deferred tax.

In my opinion, I would think the carrying amount is $2.7million since the inventory is measured at the lower of cost and NRV. I would take the tax base of the inventory to be $3million since the loss is not currently allowed making the tax base to be higher. A deductible difference of $ 0.3million and a deferred tax asset of $0.09million ($0.3million *30%).

Am I right Mr. Tutor? Some help. Thanks