Leases- treatment of gain on disposal

Hello

I am a bit confused regarding the treatment of a gain wrt leases so i am seeking your clarification please.
In the first answer below the gain is recognised in the p & l and is not deferred, however in the second answer, it is deferred.

In Q2c – December 2013 part of the answer mentioned the following:

If the sale proceeds match the fair value of the asset, then the whole gain or loss on disposal is recognised immediately. Thus if the asset (FV $5m is sold for $5 million, CV of $4.2 then a gain of $0•8 million will be recognised in profit or loss.
The excess amount of the sale proceeds over the fair value of the asset is deferred and released to profit or loss over the life of the leaseback. Thus if the selling price were $6 million, a gain of $0•8 million would still be recorded but the balance of $1 million would be credited to profit or loss over the lease period of 10 years at $100,000 per annum.

However in Q4b i – June 2010, part of the answer mentioned:

On sale of the building (FV $150m, Sales price $150m, CV $120m,), Holcombe will recognise the following in the ?nancial statements to 30 April 2010:
Dr Cash $150m
Cr Of?ce building $120m
Cr Deferred Income (SOFP) $30m
Recognition of gain on the sale of the building