Firstly,
what on earth is the darned question about? Why on earth should it matter what Farmer Taylor does at all? What is the link between the volume and collecting area of his farmhouse roof and barn roof?. Answering these questions will let us go to the heart of the problem.
I think the key idea is to work out why the five options we have been given for Farmer Taylor make any difference at all. When I first saw this question, I thought, "
No matter which water redistribution scheme he chooses, we still have 48kL of water combined over the two tanks. Why does it matter?". After all, if a torrential storm were to come by and dump the next Great Flood on the farm, both tanks would be filled and Farmer Taylor would have 125kL of water in total. And then, it hit me.
Suppose we could look at a certain moment when it is raining.
If (at this moment) neither tank is full, then both tanks will collect water. But if one tank is full and one is not, then only the non-full tank collects water. Thus, if it were to rain a certain amount, more water will be collected when both tanks can collect water, compared to if only one tank can. As a result, the former case will lead to more water being collected than the latter case (because no water is being 'wasted' on a full collecting tank).
Thus, we now understand why what Farmer Brown does can lead to a difference in the amount of water he collects.Notice that I have not actually used a single number from the problem in the previous paragraph. Therefore, it is now time to apply the information from the problem to the thought process that was outlined.
We now make the assumption that because the collecting area of the farmhouse is 2.5 times that of the barn, this means that the increase in the farmhouse tank water volume will be 2.5 times the increase in the barn tank water volume. Or if you prefer, for every 7 kL of water that rains, 5kL will go to the farmhouse tank, and 2kL will go to the barn tank.
This calculation assumes, of course, that both tanks can be filled.Let us define any time when both tanks can still be filled as '
optimal efficiency'. Also, let us define any time when exactly one tank can be filled as '
suboptimal efficiency'. Thus, our goal is to maximise the number of kL of water used in the period of optimal efficiency, while minimising the number of kL of water used in the period of suboptimal efficiency.
We now turn to examining the 5 options.
Option A:After the initial redistribution, we have 48kL in the farmhouse and 0kL in the barn. Now, it can be shown that the first 72.8 kL that rains will be at optimal efficiency. 52 of these kL go into the farmhouse, and 20.8 go into the barn. Thus, at the end of the period of optimal efficiency, there are 100kL in the farmhouse, and 20.8kL in the barn. That's pretty good - but note that in order to fill the remaining 4.2kL in the barn, you would need a total of 14.7 litres of water at suboptimal efficiency. You would require 72.8+14.7 = 87.5 litres of water to completely fill the two tanks.
It is now easy to see that Options B and C are pretty poor choices. Option B instantly places us into the suboptimal efficiency period, meaning that we can only fill one tank - so we can never be as efficient as Option A. Option C only gives us 7 kL of optimal efficiency, at which point we have 30kL in the farmhouse and a full 25kL barn. Clearly, this is also vastly inferior to option A.
However, let's have a look at option D. After the initial redistribution, we have 45kL in the farmhouse and 3kL in the barn. Incredibly, this actually let us fill up both tanks completely at optimal efficiency! Note that the farmhouse has 55kL left, and the barn has 22kL left. Thus, after 77kL of rain, option D will let us have both tanks completely full.
This is the most efficient way possible to collect rain, and thus option D is the answer. I'll leave the calculation of option E as an exercise to the reader

.
To give a 'frame by frame' account of options A and D (since these were the two most efficient options out of the five), here's a summary:
Let

be the amount of rain that falls, in kL.
If

, then in both options A and D, we will have a combined total of

kL across the two tanks. No difference between the two options here.
Also, if

, then in both options A and D, the two tanks will end up completely full.
It is only when
that Option D collects water that option A does not. But that's reason enough to choose option D (provided that it did not start raining while Farmer Taylor was trying to perform this calculation, of course

).