I am a bit confused - are you asked to calculate the expected value, or are you asked to explain the reasons why the measured value will be less than the calculated value?
Bear in mind that R1 ( the brown line conductor) will be 45 metres long as it goes to light fittings, then down to switches and back, before it finally reaches the light itself. The R2 (cpc) will be shorter than this because, although cpc will be run to the switches, it will be commoned at the light fitting and so will be effectively shorter. That may be one reason. Another reason may be that the actual length, rather than the calculated length, is less than 45m. Am not entirely sure that either of these is the answer they may be alluding to, but in any case, if the actual reading is less than the designed reading, this is usually (though not always, think breaking capacity) the desirable result.