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Last light is last light and nothing can change that. However, the AIP contains recommendations for an allowance to be made if the ETA at the destination for a Day VFR flight is close to last light. AIP ENR 1.2 para 1.1.3 says it is recommended that 10 minutes should be allowed for heavy overcasts or local topography such as high mountains to the west.
Note that this is a recommendation, not a requirement. So it's really up to you. As far as an exam question is concerned, any allowance would have to be stipulated in the question text (which would spoil the examiner's fun!).
See also AIP GEN 2.7 para 2 last paragraph on page 1 and page 2 first paragraph.