Interviewers rarely stop at the first answer. They ask why, and then why again, until they find the edge of what you understand. Each round is a set of follow-up chains: answer, explain why, then handle the harder follow-up.
Each answer has 45 seconds. Faster right answers score more, deeper follow-ups are worth more, and finishing a whole chain earns a bonus. One wrong answer ends that chain, because in an interview that is where the gap shows.
Give the answer, then the mechanism: what actually happens and why. Most follow-ups come back to a few ideas: is it cash or not, when does it happen, who is it owed to, what is the tax effect, and do the two halves of a ratio match.