diff --git a/phpunit.xml.dist b/phpunit.xml.dist
index b7da1303c1..cebef5de31 100644
--- a/phpunit.xml.dist
+++ b/phpunit.xml.dist
@@ -42,35 +42,38 @@
 	</listeners>
 	<filter>
 		<whitelist addUncoveredFilesFromWhitelist="true">
-			<directory suffix=".php">src</directory>
+			<directory suffix=".php">build</directory>
 			<exclude>
 				<!-- Third party library exclusions. -->
-				<directory suffix=".php">src/wp-includes/ID3</directory>
-				<directory suffix=".php">src/wp-includes/IXR</directory>
-				<directory suffix=".php">src/wp-includes/random_compat</directory>
-				<directory suffix=".php">src/wp-includes/Requests</directory>
-				<directory suffix=".php">src/wp-includes/SimplePie</directory>
-				<directory suffix=".php">src/wp-includes/Text</directory>
+				<directory suffix=".php">build/wp-includes/ID3</directory>
+				<directory suffix=".php">build/wp-includes/IXR</directory>
+				<directory suffix=".php">build/wp-includes/random_compat</directory>
+				<directory suffix=".php">build/wp-includes/PHPMailer</directory>
+				<directory suffix=".php">build/wp-includes/Requests</directory>
+				<directory suffix=".php">build/wp-includes/SimplePie</directory>
+				<directory suffix=".php">build/wp-includes/sodium_compat</directory>
+				<directory suffix=".php">build/wp-includes/Text</directory>
 
-				<file>src/wp-admin/includes/class-ftp*</file>
-				<file>src/wp-admin/includes/class-pclzip.php</file>
-				<file>src/wp-admin/includes/deprecated.php</file>
-				<file>src/wp-admin/includes/ms-deprecated.php</file>
+				<!-- Plugins and themes. -->
+				<directory suffix=".php">build/wp-content/</directory>
 
-				<file>src/wp-includes/atomlib.php</file>
-				<file>src/wp-includes/class-IXR.php</file>
-				<file>src/wp-includes/class-json.php</file>
-				<file>src/wp-includes/class-phpass.php</file>
-				<file>src/wp-includes/class-phpmailer.php</file>
-				<file>src/wp-includes/class-pop3.php</file>
-				<file>src/wp-includes/class-requests.php</file>
-				<file>src/wp-includes/class-simplepie.php</file>
-				<file>src/wp-includes/class-smtp.php</file>
-				<file>src/wp-includes/class-snoopy.php</file>
-				<file>src/wp-includes/deprecated.php</file>
-				<file>src/wp-includes/ms-deprecated.php</file>
-				<file>src/wp-includes/pluggable-deprecated.php</file>
-				<file>src/wp-includes/rss.php</file>
+				<file>build/wp-admin/includes/class-ftp*</file>
+				<file>build/wp-admin/includes/class-pclzip.php</file>
+				<file>build/wp-admin/includes/deprecated.php</file>
+				<file>build/wp-admin/includes/ms-deprecated.php</file>
+
+				<file>build/wp-includes/atomlib.php</file>
+				<file>build/wp-includes/class-IXR.php</file>
+				<file>build/wp-includes/class-json.php</file>
+				<file>build/wp-includes/class-phpass.php</file>
+				<file>build/wp-includes/class-pop3.php</file>
+				<file>build/wp-includes/class-requests.php</file>
+				<file>build/wp-includes/class-simplepie.php</file>
+				<file>build/wp-includes/class-snoopy.php</file>
+				<file>build/wp-includes/deprecated.php</file>
+				<file>build/wp-includes/ms-deprecated.php</file>
+				<file>build/wp-includes/pluggable-deprecated.php</file>
+				<file>build/wp-includes/rss.php</file>
 			</exclude>
 		</whitelist>
 	</filter>