As per given condition of point B we can see that height at point B is "h/2" from the ground
So we know that potential energy is given as
U = mgh
so here we have to put height h = h/2
so potential energy is U = mgh/2
now for kinetic energy we need to find the speed of it after falling the distance h/2
now by kinematics we will have

now for kinetic energy


now total energy will be given as

now for point C we can say that it is the point near to ground
So here height is ZERO
now potential energy will also be zero
U = 0
now for kinetic energy we need to find speed

now kinetic energy


now again we have total energy

Use the Ideal Gas Law to the air in the tire :
( P ) ( V ) = ( n ) ( R ) ( T )
n = ( P ) ( V ) / ( R ) ( T )
P = P gauge + P baro = 31.2 psig + 14.8 psia = 46 psia
P = ( 46 psia ) ( 1 atm / 14.696 psia ) = 3.13 atm
n = ( P ) ( V ) / ( R ) ( T )
n = ( 3.13 atm ) ( 4.6 L ) / ( 0.08206 atm - L / mol - K ) ( 26.0 + 273.2 K )
n = 0.5864 moles
m = ( n ) ( M )
m = ( 0.5864 mol ) ( 28.96 g/ mol ) = 16.98 g