Preliminary expenses-accounts & tax

Hiii everyone..

Preliminary Expenses are accounted as per accoounting standard 26 in books and as per sec 35D in tax and the  calculation of deferred tax will be done.

My question is what if  the preliminary expenses are more than 5% of capital employed (say preliminary expenses are Rs 15000 and capital employed is Rs 100000). In that case what amount we need to show in books and in taxation as per the example.