Explanation

Let x be the maximum height, in centimeters, to which the tank can be filled with water, so that when the water freezes, the ice will not rise above the top of the tank. Based on the assumption that the volume of water increases by 10 percent when it freezes and the fact that the length and width of the tank will not change, the maximum height of the ice is 1.1x centimeters. Since the height of the tank is 270 centimeters, it follows that 1.1x = 270, or, to the nearest whole number, x = 245. The correct answer is Choice D.
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Sandy
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We know volume increases by 10% when frozen so if the water level was 243 then frozen water level would be 243 + 10% of 243 = 267.3. This is less than 270.

The reason for this is you need to look at the base for percentage. For example

10% of 100 is 10. So if we add we get 110.
But 10% of 110 is 11. So if we substract we get 99. Not 100.
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Sandy
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