Reading 21, Example 4, Capitalizing software development costs

CFA Level II
#1

Trying to understand the answer to question 1.B, where P/CFO is adusted to include software development costs as expenses.

The textbook moves the $6000 from investing cash flow to operating cash flow. If I move the $6000 to operating expenses and generate operating cash flow from operating income, I should get additional $6000(1-tax). Why is the tax not included here?

Thanks for your time.

#2

Read the assumption ( assume income tax reporting is not affected)

#3

Thank you. Now I understand.