14. Despite sections 10 and 13, a driver may defer a maximum of 2 daily hours of rest to the following day if
(1) the driver is not splitting daily hours of rest in accordance with section 16 or 17;
(2) the hours of rest deferred are not part of the mandatory 8 consecutive hours of rest;
(3) the hours of rest deferred are added to the 8 consecutive daily hours of rest taken in the second day;
(4) the total of the hours of rest taken in the 2 days is at least 20 hours;
(5) the total of the hours of driving in the 2 days does not exceed 26 hours; and
(6) the driver indicates in the “Remarks” section of the daily log that the driver is deferring hours of rest under this section and whether the driver is driving under day one or day 2 of the deferral period.