Jackson water heater age?

Anyone know how to interpret the age code for a Jackson electric water heater?

M: LJ 40 2 05
S: 4844 11-0480


2004 i think Mark ill double check

That could be… They installed a new AC in 04. This thing looked older, and the drain was leaking, so I guessed at least 15 or 20 years. Heres a pic.

Did anyone ever establish how to read the dates on these?