I know for the companion entry in the challenge log the "near your level" means the enemies have to be no more than 5 levels below you, so, assuming the same applies, items of gather level 45+ should count. I can confirm on Botanist that rosewood logs (lv46) count towards it, AND that grade 3 carbonized matter (lv50) does not. It probably has something to do with the fact that it can't be HQ, same probably happens with maps.