In Table 1 of the reference manual, there is a parenthetical comment next to furniture (include in calculations if part of scope of work). In the Step by Step guidance for Option1, one of the bullets says "furniture is considered part of the scope if it is installed at the time of occupancy, regardless of who specified or provided it." And even though Table 2 points for compliant categories begins with a section that indicates the number of points you can achieve without furniture, the following section with furniture in the table shows no additional pts for including the furniture category.

We cannot conceive of a New Construction project that would not have some furniture installed unless it's core and shell.  So is furniture a "required" category that has to be included in the low emitting credit if you pursue it all? There is no other indication that furniture emissions for 90% by cost has become a prerequisite for compliance with this credit, but we are at a loss as to how to interpret this statement.