I can't help you as it's been years since I've done spec...
BUT simply retyping your questions without demonstrating what you do know, or some method by which you have tried to approach the problem, is pretty lazy don't you think? Do some research, show us what you do know, give us a foundation from which to assist you as I doubt anyone here is keen to completely answer questions you appear to have made no attempt to answer yourself.
GO: Look up what a molar extinction coefficient is, find links about Gallium spectroscopy, don't expect US to answer it for you.
But I will give some ideas regarding part 3... Gallium transmittance might prove unreliable at higher concentrations and will require dilution. Diluting directly to solution Y, the one that can actually be analysed, would require taking a very tiny, and difficult to accurately measure, volume of the original gallium solution. Making solution X enables a much easier preparation of solution Y. Just a guess, after all, the last time I did spec was 8 yrs ago.
EDIT: Oh and if you can't determine the concentration of the solutions I wonder what on Earth you've been doing in your chemistry classes!!
Concentration = moles / Volume (in litres), Then use your dilution equations to determine concentrations for X and Y (C1 x V1 = C2 x V2)