Hi Maggy,
I'm new to the turtle care business myself and I've had a lot of the same questions as you. I belive that the 1 inch to 10 gallons of water rule is great, but I also think that RES are adaptive creatures and the rule can be flexable. You live in NYC and probably live in a small apartment, your turtles are New Yorkers and will have to live in a small apartment too.
That being said, I'd go for the 40 gallon, and build an ATBA. I sure think that a full 40g is similar to a half full 80g. Maybe they have less lateral movement, but still should be able to strech their legs.
That will give them 2.5 gallons per inch of shell. I have two 2" turtles in a ten gallon right now, so that is exactly the same ratio and they really seem to have plenty of room at the moment (although I have a 55 gallon that I'm working on for them.)
Also, your Fluval is rated for 40g which means with three turtles I doubt it will keep up in a 40g tank. I'd think you need something rated at least 80g. I've been looking at the PEN PLAX Cascade 1000.. rated for a 100g. It is only 90 bucks on Amazon.
