Borrower Wants to Payoff Seller's Solar

Our borrower is purchasing a property from the seller with the property having a solar contract on it. Normally the borrower would assume the solar contract, but our borrower has elected to pay it off. I'm scanning section 1026.38(j) to see if this would fit somewhere in sections K or L, but am not able to put a firm finger on a certain section due to it not being the borrower's payoff.

I think it would be included under Section K adjustments according to 1026.38(j)(1)(v).

That's the way I was thinking, but for some reason it being a seller's item it threw me off. I have a tendency to overthink when it comes to TRID.