ANSWER
22.5 liters
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,
[tex]h_{empty}=h_{tank}\cdot\frac{60}{100}=h_{tank}\cdot0.6cm[/tex]The volume of the empty space, since the tank is a rectangular prism, is the product of the empty space dimensions,
[tex]V_{empty}=h_{empty}\cdot l_{empty}\cdot w_{empty}=0.6h_{tank}\cdot l_{tank}\cdot w_{tank}[/tex]As we can see, the volume of the empty space is equal to 60% of the tank's volume,
[tex]V_{empty}=0.6V_{tank}=0.6(50cm\cdot30cm\cdot25cm)=0.6\cdot37,500cm^3=22,500cm^3[/tex]1 cubic centimeter is equivalent to 1 milliliter,
[tex]V_{empty}=22,500cm^2=22,500mL[/tex]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,
[tex]V_{empty}=22,500mL=22.5L[/tex]Hence, 22.5 liters of water are needed to fill the tank completely.