(1) The cost of an “upgrade” or “repair” of the project tanks as defined in section 2611 of title 23 of the California Code of Regulations;

(2) The cost of an upgrade or repair of the project tanks to comply with the section 41954 of the Health and Safety Code and implementing regulations; and

(3) The cost of complying with the requirements of chapter 6.7 of division 20 of the Health and Safety Code and implementing regulations for replacing or removing the project tanks.

(1) Any cost for work performed before the grantee or borrower has an executed RUST Program grant or loan;

(2) Any cost associated with repairing, remodeling, or reconstructing buildings, canopies, or landscaping or other improvements, including building permits and architecture plans;

(3) Any cost associated with removing, replacing, upgrading, or installing a dispenser, computer software or equipment that is not part of the monitoring system, or any other equipment that is not necessary to comply with chapter 6.7 of division 20 of the Health and Safety Code, section 41954 of the Health and Safety Code, and implementing regulations;

(4) Any cost associated with installing an additional underground storage tank, dispenser, or associated equipment;

(5) Any cost associated with changing the type of petroleum stored in an underground storage tank;

(6) Any cost associated with the temporary or permanent closure-in-place of an underground storage tank;

(7) Any cost associated with advertising or marketing, including signage, decals, or other markings or advertising;

(8) Any cost associated with testing tanks except for testing required pursuant to chapter 6.7 of division 20 of the Health and Safety Code, section 41954 of the Health and Safety Code, and implementing regulations to ensure proper installation and operation of the project tanks after they have been upgraded, repaired, or replaced;

(9) Any cost associated with collecting and analyzing soil samples except for soil samples required for the proper removal of the project tanks pursuant to chapter 6.7 of division 20 of the Health and Safety Code and implementing regulations to detect or confirm if an unauthorized release has occurred;

(10) Any cost associated with corrective action as defined in section 25299.14 of the Health and Safety Code;

(11) Any carrying cost, interest charge, or finance charge; and

(12) Any other costs not directly related to the purposes set forth in subdivision (a).