Equity: Reading 38 Emerging Market Valuation EOC #3 understand, available, problem

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CFAI Equity page 191

CFAI has calculated NOPLAT based on the given Nominal forecast for tax:
Real NOPLAT = real EBITDA - Dep - Tax
real EBITDA =  813,126
Dep = 214,286
Real Tax = 238,000 (given) / 1.10 (based on 10% inflation)
So, real NOPLAT =  813,126 - 214,286 - 216,364 = 382,476

I understand how they did this and makes sense to me. However, we can also calculate Real NOPLAT using real EBITDA, Dep AND a given statutory tax rate (all of this information is available in the problem set):

real EBITDA = 813,126 (same as above)
Dep = 214,286  (same as above)
Real Tax = (813,126 - 214,286) * 35% = 209,594
Real NOPLAT = 813,126 - 214,286 - 209,594 = 389,246

Can someone please explain what is wrong in doing this the second way?