I recently installed a new hot water tank 40 gallons 3000 watts 240 volts installed new 12/2 wire with a split 20 amp
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Sealproof Power Whip Assembly, 1/2-Inch x 6 Ft Nonmetallic Liquid Tight Flexible Electrical Conduit and 10 Gauge Wire Single Phase Preassembled A/C Hook-up Whip Kit, 1/2" - Amazon.com
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subpanel - Can I use a 10/3 cable to supply a sub-panel for a tankless water heater? - Home Improvement Stack Exchange
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Is it ok to just cap off the neutral of the 10-3 to connect to the water heater? : r/AskElectricians
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