Please help I can’t understand!!!!!!!

We need first to find the capacity of the paint tray
4 cms = 4/2.54 = 1.5748 inches
capacity of the tray = 14 * 10 * 1.5748 = 220.47 in^3
1 gallon = 231 in^3 so the overfill of paint will be 231 - 220.47 = 10.53 in^3
The last option is the correct one.