In calculating the Qualified Clean Commercial Vehicle Credit, "incremental cost" must be considered. Which of the best describes what "incremental cost" is in the context of this credit? The incremental cost is:

Additional cost of the vehicle due to inflation.

Difference in the cost of the same clean commercial vehicle in fiscal years 2022 and 2023.

Excess cost over the cost of a comparable vehicle powered solely by gasoline or diesel. N0 O Full cost of Qualified Clean Commercial Vehicle less dealer add-ons. 2