RULE III. EXTINGUISHING FIRE ON SHIPBOARD: Damage done to a ship and cargo, or either of them, by water or otherwise, including damage by beaching or scuttling a burning ship, in extinguishing a fire on board the ship, shall be made good as general average; except that no compensation shall be made for damage by smoke or heat however caused.
根據(jù)以上條款，不能列入共同海損的是（）。