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Sterilite 40-Gallon Wheeled Storage Box Set, $38 (was $79) at Walmart. Each box measures about 36 inches long, 21 inches wide, and 18 inches high with a 40-gallon capacity.
We paid $570 (electric) and $600 (gas) for the two 50-gallon Rheem tank water heaters we tested, but we have seen tank water heaters priced for less at home improvement stores.