The owner of Hotel mina Sdn Bhd with financial year ending on 31 December incurred expenditure on renovations in the building and no additional building was erected. The renovation expenditure include the following: construction at 3 additional standard rooms and additional installation of electrical wiring in the 3 rooms; construction of a permanent glass partition for staff restroom; construction of a billboard on the rooftop of a hotel building; and additional air-conditioning equipment. Determine the qualifying building expenditure for industrial building allowance claims.