Tankless vs Tank Water Heater

I'll try to be more specific. I am currently in the process of buying a house. Right now it has a 40 gal electric water heater. It happens to
be in the kitchen. Further down the line I wanna upgrade possibly to a
larger one and move it my plan is to either move it to a closet in the hallway or to the garage. Energy cost wise I was trying to figure out would be the better choice.
If you have gas available its a MUCH better choice. lower operating cost, way faster recovery.
electric resistance is the most expensive way to heat water
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