Refer to figure.
IMPORTANT NOTE: This question is incorrect in the official exam and should be challenged or appealed!! The correct option should be FL130 instead of FL110. It seems that EASA is applying the temperature correction as if the meteorological station is located at the top of the obstacle. In reality, the temperature correction should only be applied to the required obstacle clearance of 2000 ft if the meteo station is explicitly stated to be at the top of the mountain, which is not the case. Our explanation provides the correct method for solving this question. Unfortunately, you may need to remember the correct option and challenge it if you encounter this question in your official exam.

As far as we currently know, the following authorities are considering the following options to be correct or not.

Calculation of terrain clearance and lowest usable flight level:
The aircraft must fly at 10 400 ft (8400 ft + 2000 ft). This altitude must be the true altitude of the aircraft. This altitude must be corrected for any temperature ISA deviation and then any difference in pressure from standard (1013 hPa), to get the pressure altitude, allowing us to work out the lowest usable flight level.

The first step is to determine the temperature correction. The ISA deviation is ISA -15°C. Based on the 4% rule and its calculation mentioned in the rules below, the height correction for the temperature can be calculated as follows: Height correction for temperature = 4 × (-15) × (10 400/1000) = -624 ft.

In this case, the temperature correction is added to the true altitude as per the rules below (refer to the table below), to give an indicated altitude of ­­11 025 ft.

Next, we need to compute the pressure correction by considering the deviation from the standard mean sea level pressure of 1013 hPa: 1013 hPa - 1005 hPa = 8 hPa. Since the barometric lapse rate near the surface is 30 ft/hPa, the pressure correction can be calculated as follows: Pressure correction = 8 hPa x 30 ft/hPa = 240 ft. This value needs to be added to the indicated altitude as per the rules below:

Pressure Altitude = 11 025 ft + 240 ft = 11 265 ft.

According to the ICAO IFR Semi-Circular Rule, below FL290:

• For Easterly magnetic tracks (000° - 179°), select ODD FLs (FL110, FL130, etc.)
• For Westerly magnetic tracks (180° - 359°), select EVEN FLs (FL100, FL120, etc.)

The aircraft flies a south-easterly magnetic track of 140º(M). Thus, the Minimum Flight Level, which provides obstacle clearance, after both pressure and temperature correction, that must be selected is: FL130.

RULES. The following rules should be considered for altimetry calculations:

• All calculations are based on rounded pressure values to the nearest lower hPa.
• The value for the barometric lapse rate between MSL and 500 hPa to be used is 30 ft/hPa as an acceptable approximation of the barometric lapse rate.
• To determine the true altitude/height, the following rule of thumb, called the ‘4 %-rule’, shall be used: the altitude/height changes by 4% for each 10°C temperature deviation from ISA.
  For simplification: Height correction for the temp = 4 × (ISA DEV) × Indicated alt/1000 = ___ ft
• If no further information is given, the deviation of the outside-air temperature from ISA is considered to be the same throughout the whole layer.
• The elevation of the aerodrome has to be taken into account. The temperature correction has to be considered for the layer between the station (usually an aerodrome) and the position of the aircraft.

Definitions
Pressure Altitude: The altimeter indication with standard pressure (1013.2 hPa) set.
Indicated Altitude: The altimeter indication with local QNH set.
True altitude: The actual altitude of the aircraft above mean sea level.