It is known that:
Therefore, 40 quarts in gallons is:
So to fill 40 quart bottles, atleast 10 gallons of oil will be needed.
Hence the tank of 12 gallons should be used since it has more than 10 gallons of oil.
The two gallon one does not have enough oil.
Option B that means the second option is correct.
"The 2 gallon tank is not enough ,but the 12 gallon tank is enough".