(b)Const Ltd is a construction company in Xiamen. In 2010, Const Ltd used its own labour force to build an office tower. The costs of construction of the office tower were:

State in which year Const Ltd would pay business tax (BT) on the self construction of the office tower building.

Calculate the total BT payable by Const Ltd if the Xiamen local tax bureau agreed to levy BT on the self construction on a deemed profit basis.
Note: The deemed profit rate for the construction industry is 5%.