Scratches inside acrylic tank

Our friends daughter was using the magnetic cleaner inside the my tank and managed to cause several LARGE scratches when the cleaner got a shell caught in it.
Anyway, I now have several deep, long scratches in the acrylic, and need some advice from anyone who has dealt with this problem.
First: I assume I will have to drain the tank down to below where the scratches are, there aren't any products to remove the scratches that will work under water,-correct?
Second: Pretty much everything will have to be pulled from the tank, corals, fish, rock, etc?
Third: Any particular product recommendations?

Thanks,
BTW, her dad, after seeing what had happened, did call several LFS's and plastics companies to attempt to get a repair in motion even before I had gotten home from work. It was good of him, and I know he would forgo his own meals to pay for the repairs, but I'd not do that. Her actions were innocent. If she had walked up to the tank with a can opener and started scratching at it, then that would be different.
Again, any suggestions would be appreciated,-except the comments that this is a good time to upgrade. ;D

 

Yes you have to drain the tank as for what to use ? Hell you can get many different acrylic scratch removal polishing kits all are about the same several different grads of sand paper and a jewelers rough . And elbow grease.. Trick is not to work on the scratch bout several inches around the scratch.. so not to gouge the acrylic .. you have to move out from and around the real scratch sand it with the first grad then the send until you get to the finest and then buffing rouge to finish ..