Available non-DSS housing may be rehabilitated to make it DSS, thereby making it comparable. This alternative will require explanation, on forms and , of the reasons (e.g., physical condition, number of rooms, available square footage) why the replacement dwelling is not considered to be a DSS dwelling. An itemized cost of rehabilitation to make it comparable must be included. This alternative should not be used when the total rehabilitation cost exceeds the cost of new construction or if a dwelling not architecturally and functionally compatible with the area would be produced.