Guys, he's right. Whenever you fill up the tank of corolla just before the reserve or when thr reserve light is on, the fuel you will get will be 40-45 liters, rest of the fuel is present between fuel lines or fuel tank.
I've ended my corolla once, and it was giving 5km range. Still, I was able to fill up 48 liters.
According to the above stats the fuel he have used is 43liters, and remaining fuel will be in tank, fuel pump and fuel lines.