Utility basement with 2.56m raw construction height without interior finishing. Included are a concrete staircase without railing/coverings, 4 windows with light wells, 4 interior doors, and 4 empty electrical boxes per room (optionally socket, switch, or light outlet).
Several companies checked, all were within the range.
For that, the double garage can easily be cheaper, 20-25K plus foundation should be sufficient.