The following information relates to an entity: At 1st April 2020, the carrying amount of non-current assets exceeded their tax written down value by 600,000. For the year to 31st March 2021 the entity claimed depreciation for tax purposes of 250,000 and charged depreciation of 200,000 in the financial statements. During the year ended 31st March 2021, the entity revalued a property. The revaluation surplus was 120,000. There are no current plans to sell the property. The tax rate was 20% throughout the year. What is the provision for deferred tax required by IAS 12 Income Taxes at 31st March 2021? O 194,000 O 184,000 O 154,000 O 130,000