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The requirement for installing a safe waste pan under a water heater centers on safety and preventing water damage in the event of a leak or failure. The correct choice indicates that a waste pan must be installed under a water heater that is 6 gallons or greater and elevated. This is because larger water heaters have a greater potential for significant water loss if they fail, and elevating the unit increases the risk of water spreading if a leak occurs.

The installation of a waste pan serves as a secondary containment measure, catching any leaks and directing the water to a drain, thus mitigating damage to the surrounding area. Additionally, regulations often specify that water heaters must be elevated to prevent damage from appliances or equipment installed below them, particularly in environments like basements or garages that may experience flooding.

By focusing on water heaters of this size and those that are elevated, the code aims to manage risk effectively, ensuring that both safety and property are protected. This approach reflects a broader commitment to maintaining building integrity and minimizing water damage hazards in living and working spaces.