Main Panel Location (kitchen)

We came across this panel located in the kitchen. It is the main panel. It is located within 4 feet of the kitchen sink with the dishwasher about 2 feet away. Now the home has been renovated over the years and this was likely not the original kitchen location, but I’m not sure. It does not seem to be a wise location for the panel. Aside from the maintenance clearances, I am trying to determine IF or how I should write this up for proximity to sink, perhaps not. I’ve put a call into my go-to local electrician but have not heard back yet. I would appreciate your thoughts. Thanks in advance.

The sink and the dishwasher have no affect on the location but the panel needs the required 30" X 36" working space so it’s not permitted as shown.

Thanks Robert… I get the working space criteria, we addressed that with the client already. The proximity with the sink didn’t sit well with me but I may be over thinking it. Thanks again.

A water line or sink could be right next to a panel as long as the required working spaces exists.

Extra points awarded for the fire extinguisher