None.
An inch is a measure of distance while a cubic foot is a measure of volume. The two measure different things and, according to basic principles of dimensional analysis, conversion from one to the other is not valid.
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231 inches = 19.25 feet.
Your pool's volume is 40ft x 16ft x 5.75ft = 3680 cubic feet. 1 cu.ft. = 1728 cubic inches 1 US gallon is 231 cubic inches 3680 x 1728 / 231 = 27528.312 US gallons in that pool.
1 gallon = 231 cubic inches(8' x 3' x 1') = 24 cubic feet = 41,472 cubic inches = 179.53 gallons (rounded)
One US gallon is 231 cubic inches.
One US Gallon has 231 cubic inches, and the area that you've given is 36 cubic inches. So, 36/231 gallons is the exact answer, which is approximately .1558 gallons (15.6% of 1 gallon)