To find the amount of water in Tank B after 27.5 minutes, you simply substitute \( t = 27.5 \) into the expression \( 180 + 5t \).
So, the equation becomes:
\[ 180 + 5 \cdot 27.5 \]
Next, calculate \( 5 \cdot 27.5 \):
\[ 5 \cdot 27.5 = 137.5 \]
Now, add that result to 180:
\[ 180 + 137.5 = 317.5 \]
Thus, the amount of water in Tank B after 27.5 minutes is \( 317.5 \) liters.