Is Q29 wrong in the Open Tuition Mock Exam F3?

Hi,

Has anybody took the F3 Open Tuition Mock Exam and thinks Question 29 is wrong? My understanding is that the Stment of Financial Position always shows the estimated Corporation Tax Charge for the year and so therefore I believe the correct answer to be C. But the Answer is stated is A. Am I going mad or does the exam contain an error?

Q29). On 31 December 2010, Allysum estimated the tax charge for 2010 to be $230,000. The actual charge turned out to be 29. On 31 December 2010, Allysum estimated the tax charge for 2010 to be $230,000. The actual charge turned out to be $222,000 and this was paid in 2011.

On 31 December 2011, the tax charge for 2011 has been estimated as $265,000.

What amounts should appear in the financial statements at the end of 2011?

Statement of Financial Position Income Statement
A 257,000 265,000
B 273,000 265,000
C 265,000 257,000
D 265,000 273,000
Correct answer is A