Arrived onsite for heating maintenance 1 gas fired furnace located in the basement. Basement Furnace System: Turn heat on and confirmed operation. Changed polarized filter provided by customer. Showed her how to changed the filter. Also vacuumed the cat hair off the filter cage. Brushed and Wiped down furnance blower cabinet and gas burners. Burners fired and are in good working order. No visual impingement detected. Checked electrical. Measured 40 degree temperature rise. Cleaned the flame sensor. System is operating as it should. Observed deteriorating condition of the water heater. Observed crusting around the relief valve. Also, calcium deposits in the emergency pan. Bottom of water heater has some crusting as well. Did not see an active leak. Recommend replacing water heater before it leaks. Showed homeowner what do if a leak develops. Will provide estimate to replace water heater.