For this job we removed and replaced tankless water heater pan brought the new tankless up to current code. Moved the heater over about 15 inches and rerouted water & gas pipes. Also removed and replaced PRV as a courtesy for homeowner. Also advised customer to get heat tape for the pipes and a back up battery for the tankless in case of shortages. Also warned him about freeze breaks since the tankless unit it’s outdoor & TE does not cover freeze breaks.