The applicability of 26 USC 25C to situations like the one you describe is still to be determined. The credit includes "labor costs" including "preparation" but exactly what that means and whether or not it applies to a home energy audit coupled with a $40 "installation" remains to be seen. It seems to be in the range of reasonable. Whether or not you choose to include the credit would have to be your decision.
Evan A. Nielsen is licensed to practice law in California and handles federal tax matters throughout the U.S. The information provided here is for educational purposes only and is not intended as legal advice for a particular matter. This response does not create any attorney-client relationship with the author. For specific advice about your particular situation, please consult an attorney.