Passage
Directions: Study the paragraph and answer the question that follows. There were two similar tanks X and Y with five similar pipes P, Q, R, S and T. Pipes P, Q and R can fill the empty tank in 10 minutes, 15 minutes and 30 minutes respectively, while pipes S and T can empty the filled tank in 20 minutes and 30 minutes respectively. Tank X had no leaks, but tank Y had a leak, such as when pipe P was opened in the empty tank Y, it took 12 minutes to fill tank Y.
When pipes Q and S were simultaneously opened into the empty tank X, 40 gallons of liquid was filled in the tank after 12 minutes. This means that the tank had a capacity of _____ gallons and pipe S could empty it at a rate of _______ gallons per minute. Which of the following options satisfies the two blanks in the question? (A) 200, 10 (B) 240, 12 (C) 280, 15 (D) 320, 20