We are working on a very limited partial renovation in a existing building. We arent required to bring everything up to code which creates severak grey areas. There is a small tank water heater being replaced in a DWELLING UNIT restroom just to the side of the sink. Obviously this heater needs a disconnect but im worried about showing it installed so close to the sink but the only thing I can think of doing is calling for the disconnect to be installed at the maximum height permitted by code (6'7" to the grip) to prevent tampering and maybe make it 3R. Anyone have a better solution or see anything wrong with that?