ANSWER
22.5 liters
Step-by-step explanation
We know that the tank is 40% full of water. This means that 60% of the tank is empty, so the height of the empty space of the rectangular tank is,

The volume of the empty space, since the tank is a rectangular prism, is the product of the empty space dimensions,

As we can see, the volume of the empty space is equal to 60% of the tank's volume,

1 cubic centimeter is equivalent to 1 milliliter,

Now, to transform from milliliters to liters, we have to divide this volume by 1000 or, in other words, move the decimal point 3 units to the left,

Hence, 22.5 liters of water are needed to fill the tank completely.