a = solution at 20% acid
b = solution at 35% acid
c = solution at 80% acid
now, we know she wants to use two times as much of "c" as there's of "b", which is a mumble jumble for saying whatever "b" is, well "c" is twice that much, namely c = 2b. We also know the whole mixture will be 108 liters of 40% acid.
let's convert those percentages to decimals and let's see how much all those liters are