Two pipes can fill a tank in 20 and 24 minutes respectively and a waste pipe can empty 3 gallons per minute. All the three pipes working together can fill the tank in 15 minutes. The capacity of the tank is:

Work done by the waste pipe in 1 minute
$$\eqalign{ & = \frac{1}{{15}} - \left( {\frac{1}{{20}} + \frac{1}{{24}}} \right) \cr & = {\frac{1}{{15}} - \frac{{11}}{{120}}} \cr & = - \frac{1}{{40}}\,\,\,\,\,\left[ { - ve\,{\text{sign}}\,{\text{means}}\,{\text{emptying}}} \right] \cr & \therefore {\text{Volume}}\,{\text{of}}\,\frac{1}{{40}}{\text{part}} = 3\,{\text{gallons}} \cr & {\text{Volume}}\,{\text{of}}\,{\text{whole}} \cr & = \left( {3 \times 40} \right){\text{gallons}} \cr & = 120\,{\text{gallons}} \cr} $$