Sec 40 (b)

Before arriving at adjusted book profit for calculation of partners remuneration you should minus previous year brought forward loss maximum to the extent current year profit

After subtracting b/f losses if you have remaining profit balance then minus unabsorbed depreciation maximum to the extent remaining current year profit

In your case you can minus previous b/f losses upto the current year profit and no further reduction required of unabsorbed depreciation.

Further note that in the case of loss you can give Rs. 150000/- remuneration to the partners

I hope it will be help full to you

Book profit is about current year's profit/loss. No adjustments regarding b/f loss or unabsorbed depreciation are necessary for calculating maximum remuneration permissible for deduction.