In the Rodhokankis' transcription, at the beginning, there is b-. According to RES, the first letter "b" is superfluous and could be a divine symbol badly erased.
1 ʿmʾmr, son of ʾmrhmw, of Qḥm, acquired and built a quarter
2 of the grave Yʿd, (one quarter) of the tiers of the burial loculi, (namely) that which is the lowest one, and a quarter of its pit
3 [... ...] by ʾlmqh.
Beeston 1979 b: 90-91
Beeston, Alfred F.L. 1979. Studies in Sabaic Lexicography I. Raydān, 2: 89-100.