Let
2x be size of the two tanks of the same size
x the size of the smaller tank
The sum of their capacity is 528 gallons which can be expressed as
[tex]\begin{gathered} 2x+2x+x=528 \\ 5x=528 \\ \frac{5x}{5}=\frac{528}{5} \\ x=105.6 \end{gathered}[/tex]Therefore, the size of the smallest tank is 105.6 gallons.