how to calculate tangent matrix if you have only 1 vertex position, 1 light position and vertex normal???

For one vertex and its normal it's easy task - just find one arbitrary vector perpendicular to normal(tangent) and then do a cross product to find binormal.

But in real world case you will neeed texture coordinates, because tangent vector says about the axis in which u is changing and v is not, and binormal says about the axis in which v is changing and u is not.