This is pretty fancy to call it a shed. Walk outside any Lowe’s or Home Depot and you will see several pre-built options that can be had for $500-$4000 with them getting increasingly elaborate.
Electrical + AC is a firm line where that goes from shed to detached office.
I mean I was just in Costco and they were selling some 8x12 sheds for like $6500. They weren't even finished inside. Just a floor, 4 walls and a roof. No foundations, no insulation, no sheetrock, no power. I suck at carpentry and even I could build that in a few days.