BPP Kit – ques.205 – p.86

Xeon Ltd purchases a newly-constructed office building from a developer for £1,875,000 on 1 March 2023 and starts using it on 1 April 2023. The purchase price includes acquisition costs of £75,000. Xeon Ltd has a 31 December year end.
What are the maximum SBAs available to Xeon Ltd in the year ended 31 December 2023?

I take £1,875,000 x 3% x 9/12 = £42,188. However, the answer excludes acquisition costs.
I thought only the cost of land or planning permission, stamp taxes are excluded and not acquisition costs.
Can you please clarify this?

Thank you.