Impact of revaluation of asset on DTL


can anybody please explain, how should one calculate the impact of upward revaluation of an asset on DTL?

Lets say there is an asset purchased in 20X0 for 1 000 USD, tax rate 30%

Accounting depreciation is 20% declining balance, tax depr. is linear 10 years.

At the end of 20X2 the asset is revalued (fair value) back to 1 000. What is the impact on DTL (20X2)? I saw this kind of problem in one of the mocks I do, but I accidentaly closed the browser before being able to read through the solution :frowning: I only had the chance to glance on it and it was sadly not as simple as “carrying value less tax base times tax rate”.

Thanks for your help