(a) The owner or operator shall prepare a closure cost estimate based on the costs to the owner or operator of hiring a third party to close the facility. A third party is a party who is neither the parent nor a subsidiary of the owner or operator. Notwithstanding other closure costs, such estimate must also include the costs associated with third party removal, shipment off-site, and processing or disposal off-site, and processing or disposal off-site of the following wastes to an authorized storage, processing, or disposal facility:(1) maximum inventory of wastes in storage and/or processing units, including, but not limited to, storage surface impoundments, waste piles, tanks, and containers;(2) wastes generated as a result of closure activities (e.g. decontamination, removal of liquids from surface impoundments, or waste piles); and(3) contaminated storm water.(b) The cost estimates calculated for closure and post-closure care of a brine evaporation pit facility subject to this chapter must include the cost of complying with the contingent closure plan specified within §218.25(a)(2) of this title (relating to Closure and Post Closure Care) and the contingent post-closure plan specified within §218.25(b) of this title, but are not required to include the cost of expected closure under subsection §218.25(a)(1) of this title.