is not a multiple of $50, such amount shall be rounded to the nearest multiple of $50. (c) Definitions For purposes of this section— (1) Qualified wildfire mitigation expenditure (A) In general The term qualified wildfire mitigation expenditure means an expenditure relating to a qualified dwelling unit— (i) for property to improve fire resistance (not less than a class A rating) of a roof covering, (ii) to install— (I) roof coverings, sheathing, flashing, roof and attic vents, eaves, or gutters that conform to ignition-resistant construction standards, (II) wall components for wall assemblies that conform to ignition-resistant construction standards, (III) exterior walls, doors, windows, or other exterior dwelling unit elements that conform to ignition-resistant construction standards, (IV) exterior deck or fence components that conform to ignition-resistant construction standards, or (V) structure-specific water hydration systems, including fire mitigation systems such as interior and exterior sprinkler systems, or (iii) for services or equipment to— (I) create buffers around the qualified dwelling unit through the removal or reduction of flammable vegetation, including vertical clearance of tree branches, (II) create buffers around the dwelling unit through— (aa) the removal of exterior deck or fence components or ignition-prone landscape features, or (bb) replacement of the components or features described in item (aa) with components that conform to ignition-resistant construction standards, (III) perform fire maintenance procedures identified by the Federal Emergency Management Agency or the United States Forest Service, including fuel management techniques such as creating fuel and fire breaks, (IV) replace flammable vegetation with less flammable species, or (V) prevent smoke inhalation, such as air filters or other equipment designed to prevent smoke from entering the dwelling unit. (B) Exception The term qualified wildfire mitigation expenditure shall not include any expenditure or portion thereof which