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Solutions
Given:
Pipe A can empty the tank in 16 hours
Pipe B can empty the tank in 24 hours
Pipe C can fill the tank in 4 hours
Concept used:
Work = Efficiency × Time
Efficiency ∝ 1/Time
Calculation:
According to the question,

Efficiency of A = -3units/hr
Efficiency of B = -2 units/ hr
Efficiency of C = 12 units/hr
Here negative sign indicates the emptying nature of the pipes.
Total work = 48 units
35% of work = (35/100) × 48 = 16.8 units
Time to fill the tank by A, B, and C together = 16.8/(12 - 3 - 2)
⇒ 16.8/7 = 12/5

Alternate Method
A's efficiency = 1/16
B's efficiency = 1/24
C's efficiency = 1/4
Total efficiency = 1/4 - 1/24 - 1/16 (pipes A and B are the emptying the tank Hence their efficiency is taken negatively here)
⇒ (12 - 3 - 2)/48 = 7/48
The time taken to fill the 100% tank = 48/7 hrs
Time taken to fill 35% of the tank = 48× 35/(7 × 100)
⇒ 12/5 hrs
