tankless water heater under AC stand in closet

[S-117]

I had a failed inspection because of this situation. Attached is a photo.
The inspector kept saying it doesn't have clearance, but this doesn't make sense because tankless water heaters can be installed under a sink just fine.

I called a separate inspector and he was confused, he said that maybe 1st inspector is asking for a separate disconnect right at the fixture or add a lockable disconnect at the panel.

Can anyone advise on how to make this work?

 

[Hv&Lv]

Didn't the inspector tell you what clearances (articles) failed?
I would call and ask what section of the NEC he is looking for clearances.

 

[S-117]

Didn't the inspector tell you what clearances (articles) failed?
I would call and ask what section of the NEC he is looking for clearances.

He did not
the failure online was completely blank (i've never had that happen)

i believe he is referring to the section that requires 30" clearance on front and sides of equipment but i woulnd't think it would apply to tankless heaters. Even the manual shows they being installed under sinks (for smaller sizes), which wouldn't meet the 3" clearance

 

[Hv&Lv]

Tell him politely he forgot to add the article.

 

[GoldDigger]

As long as the A/C unit and tankless heater clearances are being met, I do not see the NEC weighing in at all. The 30" working space is generally interpreted as being for specifically enumerated types of equipment that are part of the wiring system, not for utilization equipment.