Typical incandescent bulbs are not appropriate for reef lighting. They're far too yellow and generate way too much heat. You might read the chapter on lighting in Eric Borneman's book "Aquarium corals". You can also find useful basic information on reef lighting in Ron Shimek's small book "Coral Reef Aquarium".
Most nanos of your type use power compact florescent bulbs. Forget the watts/gallon bit, that's useless. You need to think about PAR (photosynthetic available radiation) which is a measure of the intensity of light at wavelengths useful to photosnthetic animals. The difficulty in lighting tiny tanks is that you need a certain level of PAR to grow corals, regardless of the size tank they're in. Often getting enough intensity to saturate the photosynthetic algae present in corals requires enough light to present serious heat problems in small tanks.
HTH
Matt



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