First and easiest thing to locate the "FILL" and "VENT" fittings. They should be labeled on the lower unit. They have washers under the plugs and sometimes they go bad allowing water to get into the gear case. If that's not the problem, then a lower unit seal kit is available but it does require dis-assembly of the lower unit.
The FIRST thing is do a pressure test.
Fill out the profile, location? You might be close to someone who can help??
The fill/drain plugs could be the problem but you won't know unless you test it.
You could buy a seal kit, you could also be wasting your $$$