As per UK tax laws 2020

Paul, a sole trader, buys a new office building from a developer at a cost of 12 million, of which 2 million has been identified as relating to integral features and 3 million relates to the land. Paul prepares his annual accounts to 31 December each year and starts to use the building in his trade from 1 January 2019. Calculate the SBA for the year to 31 December 2019. Anuar