There is a difference between theory and real.
All we really need to know is "getting close".
Like your car, you get down to a quarter tank, you are desperately searching for a gas station.
On a boat, if we get down to 1/3 of a tank, we are searching for and planning our next fill up.
The exact number of gallons is immaterial. We should be thinking about 'usable" gallons. Anything else is an exercise in mathematics. Plus we all know, there and reality seldom are seldom are the same.
Reality is getting close enough to get to the next fuel stop.
Think about comfort. Enough fuel and food and water, that is the question.
If you have 50 gallons with a flat seas means nothing if you are rocking and rolling. You theorists can make your plans based upon math etc but the relativists will get to the next port with a bit of fuel, food and water.