[Galaxy Note 8.0 (Tablet) Android Development] digixmax:
Here's the TWRP log from the GApps failed installation which shows the space requirement calculation:

# Begin Open GApps Install Log
------------------------------------------------------------------
ROM Android version | 11
ROM Build ID | lineage_n5110-userdebug 11 RQ3A.211001.001 eng.html64.20220109.115907 test-keys
ROM Version increment | eng.html64.20220109.115907
ROM SDK version | 30
ROM/Recovery modversion | 18.1-20220109-HTML6405-n5110
Device Recovery | TWRP 3.6.0_9-0-a763dcd4
Device Name | konawifi
Device Model | GT-N5110
Device Type | tablet
Device CPU | armeabi-v7a,armeabi
Device A/B-partitions | false
Installer Platform | arm
ROM Platform | arm
Display Density Used | 213
Install Type | Clean[Data Wiped]
Google Camera already installed | Clean
VRMode Compatible | false
Google Camera Compatible | true
New Camera API Compatible | true
Google Pixel Features | false
Current GApps Version | No GApps Installed
Installing GApps Zipfile | /sdcard/My Files/LN/open_gapps-arm-11.0-pico-20220114.zip
Installing GApps Version | 20220114
Installing GApps Type | pico
Config Type |
Using gapps-config | Not Used
Remove Stock/AOSP Browser | false[NO_Chrome]
Remove Stock/AOSP Camera | false[NO_CameraGoogle]
Remove Stock/AOSP Dialer | false[NO_DialerGoogle]
Remove Stock/AOSP Email | false[NO_Gmail]
Remove Stock/AOSP Gallery | false[NO_Photos]
Remove Stock/AOSP Launcher | false[NO_GoogleNow/PixelLauncher]
Remove Stock/AOSP MMS App | false[NO_Messenger]
Remove Stock/AOSP Pico TTS | false[default]
Ignore Google Contacts | false
Ignore Google Dialer | true[NoRemove]
Ignore Google Keyboard | false
Ignore Google Package Installer | false
Ignore Google NFC Tag | true[NoRemove]
Ignore Google WebView | false
Total System Size (KB) | 1388800
Used System Space (KB) | 1105880
Current Free Space (KB) | 282920
Additional Space Required (KB) | 43448 << See Calculations Below
------------------------------------------------------------------
# End Open GApps Install Log

INSTALLATION FAILURE: Your device does not have sufficient space available in
the system partition to install this GApps package as currently configured.
You will need to switch to a smaller GApps package or use gapps-config to
reduce the installed size.

NOTE: The Stock/AOSP NFC Tag is not available on your
ROM (anymore), the Google equivalent will not be removed.
NOTE: The Stock/AOSP Dialer is not available on your
ROM (anymore), the Google equivalent will not be removed.
# Begin GApps Size Calculations
------------------------------------------------------------------
TYPE | DESCRIPTION | SIZE | TOTAL
| Current Free Space | 282920 | 282920
Remove | Existing GApps | + 0 | 282920
Remove | Obsolete Files | + 0 | 282920
Remove | androidauto | + 0 | 282920
Remove | cmsetupwizard | + 0 | 282920
Remove | extservicesstock | + 0 | 282920
Remove | extsharedstock | + 52 | 282972
Remove | packageinstallerstock | + 3088 | 286060
Remove | provision | + 0 | 286060
Install | Core | - 265104 | 20956
Install | calsync | - 2396 | 18560
Install | gearheadstub | - 3172 | 15388
Install | googletts | - 46476 | -31088
Install | packageinstallergoogle | - 3144 | -34232
| Buffer Space | - 9216 | -43448
------------------------------------------------------------------
Additional Space Required | 43448
------------------------------------------------------------------

# End GApps Size Calculations

# Begin User's gapps-config

# End User's gapps-config