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90% the issue is with the heating element which can be replaced
5% issue is with internal breaker or electrical panel
5% issue is a wiring short
Unless this is a brand new heater it almost certainly one of the two heating elements. You can check this with a voltmeter using the ohm setting. The owners manual of the water heater should give you the proper ohm setting for the heating element. If it is out of wack that is the problem.
You can order replacement heating elements online or at any plumbing supply, however, most of the time when the heating element goes, it is an indication that the water heater is approaching the end of it's useful life.
Here is a page showing hot to test your heating element with a voltmeter.
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