Upon arrival the homeowner had an old 38 gallon water heater that was currently leaking. I also looked at the main valve which was an old one inch gate valve. I provided the homeowner with an estimate to replace the water heater along with the main valve. After installing the new water heater and main valve I turned the water back on to make sure that there were no leaks. No leaks were present. After the heater was installed I wired it back up and turned the power back on to the heater. The heater is working properly and heating up.