Site materials (31.60.00 Foundations, 32.10.00 Paving, 32.30.00 Site Improvements, and 32.90.00 Planting) that are permanently installed can be included in the MR credits. Just be sure that your material budget assumptions and material costs are consistent across MRc3, MRc4, MRc5, MRc6, and MRc7.