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I am not sure. Have you tried stacking something heavy on it so see if it bends? At a glance, it doesn't seem like the best place for a tank, but it is hard to say. What kind of reinforcement is underneath it?
Yes it should easily hold. 24 liters is about 6 gallons or about 50-60 lbs with water, tank, substrate and decor. Set it over the drawers for that extra support.