40 Gallon Electric Water Heater

I purchased it for new business and I had to replaces it because it was not rated for commercial use during my final inspection. It's brand new never been used. I am selling it cheaper then what I paid for it. The manufacturer info is below. The ProLine® Standard Electric water heater is the reliable choice when you are looking to maximize your hot water output and is designed with environmentally-friendly insulation to reduce standby heat loss. With a 40-gallon (nominal) tank delivering 4,500 watts, the ENT-40 delivers a first-hour rating of 53 gallons at a Uniform Energy Factor of 0.92. The Coregard™ sacrificial anode helps protect the tank from the corrosive effects of water and is accompanied by a 6-year limited tank warranty. 240 Volts 4,500 kilowatts