[tex]\begin{gathered} \text{Price of full filled gallon is}\Rightarrow\text{ \$2.45} \\ \text{The tank is 40\% is full and 60\% is the empty} \\ \text{The cost to fill the tank is,} \\ \Rightarrow60\text{ \%}\times2.45 \\ \Rightarrow\frac{60}{100}\times2.45 \\ \Rightarrow\text{ \$1.47} \end{gathered}[/tex]