It is completely above ground and an excellent target.
If I were raiding Iran..I would first complete destroy their electric power grid..shut down the country. That would slow down the nuc program. You can’t run a nuc program from an underground power station..won’t happen..too much air and exhaust to get in and out.
IF the IDF had a neutron warhead in their inventory, exploding one high over Tehran would create that EMP effect that everyone keeps worrying about except that it would burn out everything in IRAN, which would be ironically humorous.