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Have you tested the heater itself for continuity with one of the wires removed from the heater? Also have you removed both wires from the heater itself and test it for 240 Volts at those two wires? You would need to unplug the dryer of course and take both wires off the heater coils and put your meter on the two wires while off the heater and put tape around so you don't ground them out and start the dryer, do you get 240 V there?