"Installation expense" for car charger 30% credit

We upgraded our electrical service from 100 amps to 200 amps, and this involved new trench, supply, meter box, main panel, and payment to utility of 1100 just for their 2 hours of work.   Total expense not yet known, as a bit of work is pending, but my guess is 6-7K.    Our reason to upgrade was we installed heat pumps which maxed out our 100 amp service, and to install any other big load like a car charger would require service upgrade.

 

So, can we take both the service upgrade expense and the cost of the car charger and labor to install that item toward the 30% credit?    Seems like we should, and even if you might argue that only "part" of the new service was required by car charger and part by heat pumps, with the $1,000 cap, we would really only be using part of the service upgrade cost.

 

And, additional question:

 

If we don't get to installing the car charger until 2022, assuming the credit continues for tax year 2022, can we still treat what we will have paid for service upgrade in 2021 as part of installation expense in 2022 when we have electrician come back and install car charger.