Window to wall ratio

I’m working on project with two mid-rise buildings, one for the office and the other is for parking garage mostly are naturally ventilated. There are small driver’s lounges in the garage building that is conditioned so I included the whole garage building in the energy model. When calculating for window to wall ratio (WWR) for the baseline model, should I include the above grade exterior walls of the garage building? Based from App-G, the baseline model should have 40% of gross above grade wall area, whichever is smaller. If I would consider the above grade walls of the naturally ventilated garage I would not need to reduce the fenestration area in the baseline model. Has anyone encountered a reviewer comment that only exterior walls of conditioned zones above grade are to be considered in calculating WWR?