As we saw, Ruby's house has a garage below the elevated floor that meets all of the following conditions:

• The enclosed space is unfinished (having less than 20 linear feet of interior finished wall)
• The unfinished, enclosed space is used only for building access and parking
• The unfinished enclosed space has proper flood openings

What if Ruby installed a water heater (considered machinery or equipment that services the building)? Would you still be able to exclude the garage as the lowest floor?