Construction expenses

Assess sec 44ab audit I .t return filed person.assess construction expenses of commercial building details mentioned below.
some Construction expenses Rs:4 lacs payment through on cash mode(Rs:10,000 limit above per day)
some Construction expenses Rs:8 lacs payment through on bank mode.
total construction expenses Rs:12 lacs
question:
Assess construction expenses value rs:8 or 12 lacs in books and depreciation claimed producer