Let the capacity of the tank be $C$ litres.
Step 1: Rate of emptying by leak
The leak can empty the full tank in $8$ hours.
Therefore, the leak’s rate = $\frac{C}{8}$ litres per hour (negative contribution).
Step 2: Effect of tap opening
When the tap is opened, it admits water at $6$ litres per hour (positive contribution).
Step 3: Net rate when both leak and tap are working
When both work together, the tank gets emptied in $12$ hours.
So, net outflow rate = $\frac{C}{12}$ litres per hour.
Net outflow rate equation:
\[
\text{(Leak rate)} - \text{(Tap inflow rate)} = \text{Net rate}
\]
\[
\frac{C}{8} - 6 = \frac{C}{12}
\]
Step 4: Solve for $C$
Multiply through by $24$ to eliminate denominators:
\[
3C - 144 = 2C
\]
\[
3C - 2C = 144
\]
\[
C = 144 \div 5 = 28.8
\]
Wait, let's check: Here, a mistake—correct solving is:
\[
\frac{C}{8} - 6 = \frac{C}{12}
\]
Multiply through by $24$:
\[
3C - 144 = 2C
\]
\[
C = 144
\]
Now, check units: A leak of $144/8 = 18$ litres/hour, tap adds $6$ litres/hour, net rate = $18 - 6 = 12$ litres/hour, which empties in $144/12 = 12$ hours — correct.
Thus, capacity is $144$ litres. This means option (C) is correct, not (A).