Under Counter Tankless DV Water Heater

Greetings,
I need to replace a 28 gallon electric under counter water heater in a Lake Tahoe (high altitude) cabin. I was told by the previous owner that the existing heater was under performing for a 2 bath, 1 dishwasher, 1 combo wash/dryer.
The existing WH is located under the kitchen counter and next to an exterior wall. Gas line is near.
My first choice is to replace with a gas high altitude tankless.
Does anyone make such an animal that can be installed under a kitchen counter?
My second choice is a 38 gallon lowboy electric.....but would prefer gas tankless direct vent.
All comments are welcome.
Thank you.

I do plumbing in several north shore condos and one south shore cabin in scoits tract. Any gas tankless require a stainless flue pipe that you will probably not be able to get under the cabinet. Next choice other than relocation is to install another 28 gal and hope for the best

You should definitely contact some experienced plumber who can help you in better ways.

Thanks all!

I have decided to relocate the water heater to a utility closet and replace with a 40 gallon electric....maybe 50. My family is only 2 adults 2 kids, but the cabin can sleep 8.

Cheers!!