They do sell 90degree elbows for garden hoses. Is there room for one of
those? If you need to raise the heater, it wont be easy when it's
filled. But it can be done. Of course all the pipes will need to be
shortened on top. Bricks work good under a heater to raise it, but use
the solid gray ones, not the red or colored ones with holes, because
those tend to crack.
empty tank before moving and if the tank is more than a few years old just wait till it leaks, before messing with it...
water weighs 8 pounds per gallon, so a 40 gallon WH has 320 pounds of water in it plus the weight of the tank, total with fittings probably near 500 pounds