b) 12:30 PM
c) 11:48 PM
d) 12:36 PM
Answer: d
Explanation:

A opened 2 hours early to B
In 2 hours A can do 3 × 2 = 6 unit work
Remaining work = 24 – 6 = 18
A + B can do it in
$$\eqalign{ & = \frac{{18}}{5}{\text{hours}} \cr & = 3\frac{3}{5}{\text{hours}} \cr & {\text{ = 3}}\,{\text{hours 36 minutes}} \cr} $$
Tank will be full in 9 AM + 3 hours 36 minutes = 12.36 PM.
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