Provision for deferred tax

I read the answer but didn't understand fully 191 The following information relates to an entity. (i) At 1 January 20X8 the carrying amount of non-current assets exceeded their tax written down value by $850,000. (ii) For the year to 31 December 20X8 the entity claimed depreciation for tax purposes of $500,000 and charged depreciation of $450,000 in the financial statements. (iii) During the year ended 31 December 20X8 the entity revalued a property. The revaluation surplus was $250,000. There are no current plans to sell the property. (iv) The tax rate was 30% throughout the year. What is the provision for deferred tax required by IAS 12 Income Taxes at 31 December 20X8? A $240,000 B $270,000 C $315,000 D $345,000 —> Correct