statement of cash flow

Hello Chris!

Need your help for a question.

-current tax payable
20×8= $150000, 20×7= nil

-deferred tax
20×8=$50000.
20×7=30000

Income tax for the year was $160,000.

What is the amount of tax that Pinto either received or paid during the year?

1. The answer is $60000 received.
2. The working in the kit is as follows:
B/f current(asset) (50000)
B/f deferred tax 30000
charge to the year 160000
received(balance) 60000
balance c/f( current+deferred) 200000

3. Could you explain do we deduct 50000, that is, “B/f current(asset) (50000)”

Thanks in advance