
David W. answered 04/30/17
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A 40" * 17" * 26" tank has a capacity (a volume) of 17680 in3.
The cylinder has a volume of πr2h, which is (3.14)(3)3(33) = 932.58 in3.
The initial amount of water in the tank is 95%*17680 in3 = 16796 in3.
So, the log (at the bottom) plus all the water is 932.58 + 16796 in3 = 17728.58 in3.
However, the tank only holds 17680 in3, so 17728.58 in3 - 17680 in3 = 48.58 in3 spills out.
[note that the log does not absorb water, so they stay separate.]