Instantaneous (tank-less) water heater in one-family dwelling load calc

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I'm doing doing a load calculation for an existing single family dwelling in order to down size the main breaker to allow for a large solar PV system to back feed. The home owner has an ECO Smart tank-less instant water heater. Would this load be part of the small appliance calculation or do I need to add it in on its own as 220.83(A)(3)(d) is stating.

Any insight is welcome.
 
The water heater is not part of the small appliance calculation. The small appliance calculation is basically for the kitchen counter
 
Ecosmart ECO 27 Single Phase Electric Tankless Water Heater

(3) 40 DP breakers required

112A draw

Required wire: 3 sets 8 AWG

I don't know how much down sizing your going to get!
 
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