Corporaton tax: Accounting treatment of Capital Expenditure (property)

Can any advise how treat the expenditure when computing corporation tax on the following second-hand freehold office building for £378,000. I understand the integral features are eligible to AIA for capital gains allowance but what do I need to do with the £378,000?

It’s taken from June 2011 exam q 2

“Purchase of a second-hand freehold office building for £378,000. This figure included
£32,000 for a ventilation system and £46,000 for a lift. Both the ventilation system and
the lift are integral to the office building. During May 2010 Molten-Metal plc spent a
further £97,400 on repairs. The office building was not usable until these repairs were
carried out, and this fact was represented by a reduced purchase price.”

Would appreciate help with this??