Water heater protection

This is our opinion on water heater protection based on IRC Code: M1307.1 and TREC SOP 535.231 (b) section 2.7
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M1307.3 Elevation of ignition source.
Appliances having an ignition source shall be elevated such that the source of ignition is not less than 18 inches (457 mm) above the floor in garages. For the
purpose of this section, rooms or spaces that are not part of the living space of a dwelling unit and that communicate with a private garage through openings shall be
considered to be part of the garage.
Exception: Elevation of the ignition source is not required for appliances that are listed as flammable-vapor-ignition resistant.
M1307.3.1 Protection from impact.
Appliances shall not be installed in a location subject to vehicle damage except where protected by approved barriers.
TREC SOP 535.231 (b) section 2.7
(1) General Requirements.
(A) The inspector shall:
(i) report:
(I) the energy source;
(II) the capacity of the units;
(ii) report as Deficient:
(I) inoperative units;
(II) leaking or corroded fittings or tanks;
(III) damaged or missing components;
(IV) the absence of a cold water shutoff valve;
(V) if applicable, the absence of a pan or a pan drain system that does not terminate over a waste receptor or to the exterior of the building above the ground surface;
(VI) inappropriate locations;
(VII) the lack of protection from physical damage;
(VIII) burners, burner ignition devices or heating elements, switches, or thermostats that are not a minimum of 18 inches above the lowest garage floor elevation, unless the unit is listed for garage floor installation;
(IX) the absence of an opening that would allow access to equipment for inspection, service, repair or replacement without removing permanent construction or building finish;
(X) when applicable; a floored passageway and service platform that would allow access for equipment inspection, service, repair or replacement;
(XI) the absence of or visible deficiencies in the temperature and pressure relief valve and discharge piping; and
(XII) a temperature and pressure relief valve that failed to operate, when tested manually.
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