This estimate to replace 2 50 gallon electric water heaters located in the basement. This estimate includes all code, required items, such as dielectric unions a new thermal expansion tank in a pan for the new unit to sit in as well as a permit for the new unit to undergo inspection for proper code installation. Please note year end savings coupon expires January 31, 2023 Job completed December 13, 2023 water is on and tested with no further issues at this time.