Kaplan Kit Q62 Half life Ltd.

I would like to know that in part b you are asked to calculate corporation tax :

1) For y/e 31 March 2011 why are they using calculating tax on 174,150 and not on the TTP of 56, 850?

2) For 31 March 2014 how are they getting corporation tax if TTP it self is 0 ?

2) For y/e 31 June 2013 and 2014 then why do they not have any corporation tax then if using the same technique above??