Responded to call for need ac circuit. Upon arrival customer advised he is installing a mini split and needs 20 amp 120 volt circuit installed. Customer advised of no space left in electrical panel. Inspected electrical panel. Found panel is not equipped for tandem breakers. Advised customer of all options. Customer agreed to option. Installed new 60 amp sub panel. Relocate water heater circuit from main panel to sub panel. Installed new 20 amp 120 volt circuit for mini split. Installed ac disconnect at exterior ac unit location. Installed whip from disconnect. Did not wire unit. Customer advised he is installing the unit himself. Tested all installs. All are operating properly at this time. Found no other issues at this time. Customer is 100% satisfied with today’s service. Thank you. Eric Messer.