Some time ago I had to replace the 110v heating element in our 2007 Phoenix Cruiser. At a glance, there was no access to the element. But it turned out I could get to the back side. What took me by surprise was that when I removed the 110V heating element, a flood of water came into the motor home. I did have the tank completely drained before removing the element. I later learned that even though you drain the tank, there is still a half gallon of water inside by design to protect the 110V heating element, just in case you are plugged into 110V, the tank has been emptied, and the switch is turned on to electric. I asked the tank manufacture about freezing. They told me the tank is designed for the half gallon to freeze inside it. I personally don't like that at all. I would think that could damage the heating element submerged in the half gallon of water.