x=water in the tank in liters
t=time in minutes
start by writing the expression of the draining in the tank
[tex]x=80-2.5t[/tex]being 80 the initial value and 2.5 the rate at which is draining
to see how many minutes the tank has been draining when containing x liters clear the equation for t
[tex]\begin{gathered} x=80-2.5t \\ x-80=-2.5t \\ 2.5t=80-x \\ t=\frac{80-x}{2.5} \\ t=\frac{80}{2.5}-\frac{x}{2.5} \\ t=32-\frac{x}{2.5} \end{gathered}[/tex]