Estimate includes the proper draining and removal of current old hot water heater. New heater will be a Rheem 28 gal. Installation will include a new heater pan and all new piping with premium brand Wolverine Brass flex lines. Installation will also include new 1/4 turn ball valves for both main and heater shutoffs. John the plumber warranties parts and labor for up to 6 years. Heater will be brought up to code with switch.