Section 54 query

Mr A has sold his property purchased in 1984 and is purchasing a new residential property. The entire sale proceeds are invested in the new house. He has done the registry of new house for 70 lakhs. Moreover he has also paid rs 25 lakhs for furniture. So can he include rs 25 lakhs spent on furniture to claim exemption under section 54 or he can only claim 70 lakhs. Please help me out