Provision for deferred tax

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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