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Default Gas water heater and home inspection

I live in Gwinnett County, Georgia, in a townhouse that was built in
1998. I am selling the townhouse. The inspector noted that the gas
water heater, which is located in a utility closet on the second floor,
is not elevated 18 inches. The buyer want me to have this fixed.

Am I correct that when the house was built, the water heater was
installed according to code (i.e. in 1998 the requirement to be 18
inches off the ground didn't exist)?

If so, I should not be responsible for this repair. Correct?

Any advice is welcome. I am supposed to close on Wednesday of next week
(June 28).

Rebecca