Pride Plumbing came out and provided cost estimates to either rebuild (by replacing the elements and thermostats) or replace a 40-gallon electric lowboy water heater with a new 40-gallon electric lowboy model (this would include removing and disposing of the old water heater; installing water heater pads, the new water heater, new ball water shut-off valves, new PEX and stainless steel water supply lines to the water heater's water connections, a new brass drain valve, connecting the unit’s electrical connections, bleeding the air out of the water lines, ensuring that the unit’s temperature and pressure (T&P) relief valve was properly vented, and setting the unit to its appropriate operating temperature).