I can’t read the measurements and you need to provide more info. Is this a walk out or completely underground/ What do you want to have in the spaces ? Do you need a pool table? How many seats in the LR/ entertainment space . But for sure the measurements much more clearly marked. What is the space on the bottom right , is that a garage .IMO the best would be for you to hire an Interior designer to help with this since it is always a good idea to see spaces in person to really get a feel for the whole plan. Is the plumbing for the other bathroom already roughed in?

Just to get you started with an adjacencies plan, the baseline criteria here:

- bedroom needs the window, office should, and both should be next to bathroom

- living should be at bottom of stairs with access to the slider for outside

Other than that it's up to you to determine use needs and sizes. I show areas for media, gaming, fitness, and craft which can be interchanged based on your priorities. The extent of how much plumbing beyond what is roughed-in, the size of furnace room, how the ductwork might define spaces, and the noise from the furnace room, might dictate where those rooms are placed. A kitchenette and/or bar may be where office location shown.