Water heater replacement

Build new restrooms and run new water lines to Room #5 -Remove extra doorway, carpet, cabinets dispose of off site -Sawcut concrete to sewer line -Furnish and install connections and new drain line to sewer -Furnish and install connections and pipe for new water supply lines for sink and toilet -Furnish and install new tile floor -Furnish and install new cove base -Furnish and install framing material to build new wall in old door way -Furnish and apply mud to new drywall, sand to smooth finish _Furnish and install new toilet, sink, point of use water heater, handicap bars -Furnish and install new light fixture with fan -Furnish and apply primer and finish paint to all restroom walls --Room #6 - relocate existing door to other side --Furnish and install new framing material in existing doorway --Cut access in other side to reinstall existing door --Furnish and apply mud to new drywall, sand to smooth finish --Furnish and apply primer and finish paint to all walls and framework in Room #6