The following information relates to an entity:

$($i$)$ At $1$ January $20$X$8$ the carrying amount of non$-$current assets exceeded their tax written down value

by $$850,000.$

$($ii$)$ For the year to $31$ December $20$X$8$ 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 $20$X$8$ 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 $20$X$8?$

A$.$ $$240,000$

B$.$ $$270,000$

C$.$ $$315,000$

D$.$ $$345,000$