Part filled by (A + B + C ) in 1 min = 1/10
Part filled by A in 1 min = 1/30
Part filled by B in 1 min = 1/40
Part filled by (A+B) in 1 min = 1/30 + 1/40 = (4 + 3)/120 = 7/120
∴ Part filled by C in 1 min = 1/10 - 7/120 = (12 - 7)/120 = 5/120 = 1/24
∴ Tap C will fill the cistern in 24 min.