(a) It takes 6.65 minutes, or 399 seconds, to fill a 40.0 gal tank. So, the rate is 40.0 gal / 399 s = 0.100 gal/s.
(b) 1 gal is about 0.00378541 m^3. So, the rate is 0.100 gal/s * 0.00378541 m^3/gal = 0.000378541 m^3/s.
(c) A 1.00 m^3 volume is about 264.172 gal. So, the time to fill this volume is 264.172 gal / 0.100 gal/s = 2641.72 s, or about 0.733 hours.