The B18C5 isn't any more likely to pass smog than an H22A if the latter fails a smog test so I'm not understanding why you'd prefer the ITR engine. You're swapping a completely different engine into your car that did not come as a factory option so you would already fail the visual part of your inspection. My suggestion is to find someone that can turn the other cheek during your testing or to find a way of obtaining an inspection sticker under the table.