Long story short:
Depreciation expense included in earnings before tax is $4500. Depreciation expense deductive for tax purposes is $6350.
The difference (6350-4500) * tax rate of 25% = $460 DTL
The question also states that “accounting expenses that are not tax deductible for tax purposes” is in the amount of $2130. Why don’t we do get ($2130-0) * tax rate of 25% = $533 DTA? It is excluded in the CFAI mock exam. Is it because it is a permanent difference?
EDIT:
Found a third party presentation: Permanent differences are never expected to reverse (e.g., income that is never taxable)! Permanent differences do not create deferred taxes. However, they do change the effective tax rate, because the basis of income tax expense is adjusted for permanent differences.
I assume that answers my question because the accounting expense is normally not tax deductible for tax purposes (never taxable).