AG means not being limited by batch sizes.
You can brew to whatever volume you want....so the question that is most relevant as far as the element is concerned is not 'what volume should my boil be', but rather 'what volume should my boil be
at the end of the boil'. So the answer to that is 24-25L, which is what you said it takes to safely cover the element.
So, lets say 25L for the moment......you then have loss to trub, and loss to cooling. Cooling loss is about 4% ish, which for 25L post boil, turns it into 24L....then there is loss to trub, and this depends on the kettle. Lets say for arguments sake it is 2L.....so your 25L post boil volume equates to a 22L batch. Which is enough to allow for some loss of volume to racking, will give you a corny, and a few sample bottles on top. Good size. Personally, I aim for 23L batch size still....enough for a corny, losses in racking, nice clean transfers because I don't have to go right the way down to the yeastcake, and a couple of bottles left over. Perfic.
So lets say you want that extra litre, resulting in a 23L end batch...this will give you a bit of safety margin for the element, giving 26L in the kettle post boil.....from there, for the batch size, you need to know the evaporation loss due to boil. This can vary considerably, but is usually somewhere between 9%-15% for a 1 hour boil.....for your first batch, I would say split the difference, and call it 12%. In your case, because you need to protect the element, better to overestimate and get a larger volume, than to underestimate and expose the element.....after the first one, you will know what your losses are going to be, and can change the figures for next time.
So for 12% loss, to achieve 26L in the kettle at the end of the boil (before cooling), you would need 29.55L preboil volume.
Hope this helps.