Upon arrival, the customer reported a leak under the kitchen sink from the water filtration system. Upon further inspection, we found the water heater pan full of water due to the old-style gate valve on the main water shut-off leaking onto the tank. The water heater’s age could not be determined, as no serial number was present. However, given that the tank was sitting in water and the shut-off valve was leaking directly onto the unit, we recommended replacement. We proceeded to repipe the main water shut-off after removing the old unit and installed a new 28-gallon Rheem tank water heater. To bring the installation up to code and prepare for inspection, we corrected the T&P relief line, installed a new drain pan, and extended the electrical whip. After installation, we tested the unit for proper functionality, and it is operating as expected. Additional observations: The toilet in the bathroom is not connected to the flange. The ice maker line is disconnected due to the failing f