Frigidaire side by side won't defrost

Hello, I have a Frigidaire plhs37egsb1 side by side that won’t defrost.

Here’s what I have done: Checked the coil and it is frosted/froze up so will not allow air to pass to cool. I have eliminated the heater by wiring it so that I can plug it in by itself. It is good (continuity was good as well). Next, when I force it into defrost mode, the element will not work. Checked the voltage going to the element and I get 104-105 volts while in defrost mode. Not sure if this is enough to operate it, but I did not check the amperage. I also checked the thermostat and it was closed when cold and open when warm. I am thinking the control board, but was not sure if the thermostat can restrict voltage to the heater. I also, to try to eliminate a loose connection to the heater, I took the plug and tightened the metal on plug to provide a tighter connection, but still nothing. Anyone have any ideas? Any help would be appreciated. Thanks in advance!

Here are the parts
Parts for Frigidaire PLHS37EGSB1 Refrigerator - AppliancePartsPros.com

Here is the tech sheet
http://manuals.frigidaire.com/prodinfo_pdf/Anderson/240389631.pdf

[COLOR=“Blue”]Next, when I force it into defrost mode, the element will not work. Checked the voltage going to the element and I get 104-105 volts while in defrost mode. Not sure if this is enough to operate it, but I did not check the amperage.[/COLOR]
Where and how did you measure the above.
If the element has 100 volts across it, it should heat up.
The voltage across the element should be the same as your line voltage so I do not think you had a real voltage across it.

Anyone have any ideas?
The tech sheet says the defrost heater is 165 watts so the heater resistance should be around 90 ohms.
Unplug the unit and measure from P1-7 to P1-11 at the control board, you should see 90 ohms.
Note that the defrost thermostat must be frozen when you measure this.

If you see around 90 then the board is probably toast.

Also one thing to note about the defrost thermostat is that if it is deformed /bulged replace it. Water has got into it and screwed it up. This can make it intermittent.