What is the minimum R/O sill height of a window located on a landing?

From the bottom of the last step, to the wall the window is on is just over 36". The window is currently 27" from the subfloor to the bottom of the R/O of the sill.

The inspector believes that the glass must be tempered. I was under the impression that anything below 20" needs to be tempered.

I hope I'm not wrong or I have 2 custom windows that arent worth anything to me.