Consider a water tank as shown in the figure. It’s cross – sectional area is  $0.4m^2$. The tank has an opening B near the bottom whose cross-section area is  $1c{m}^2$. A load of 24 kg is applied on the water at the top when the height of the water level is 40 cm above the bottom. The value of  $\upsilon$, to the nearest integer, is______[Take value of g to be $10m{s}^{-2}]$