When a rectangular vat that is \(3\) feet deep is filled to \(\dfrac23\) of its capacity, it contains \(60\) gallons of water. If \(7\frac12\) gallons of water occupies \(1\) cubic foot of space, what is the area, in square feet, of the base of the vat?

A. 4
B. 8
C. 12
D. 150
E. 225

Answer: A

Source: Official Guide