Retirement tax questions

Tesla now offers a rental instead of a lease and the electric panel upgrade is required to support the solar system, why wouldn’t this be covered as prep work for solar installation? From 5695 instructions: “ Include any labor costs properly allocable to the onsite preparation, assembly, or original installation of the residential energy efficient property and for piping or wiring to interconnect such property to the home.”  I can’t claim the panel portion, but the box upgrade is strictly for the solar panels to connect properly to the house so is valid prep work and should count.