@bahare_gh: See it is exactly hard to match delay of both.Because inverter had one gate & buffer had 2 inverters in series.You are trying to match the delay of 2 gates in buffer to 1 gate in inverter.
Regarding those values, there is term called Path Effort(F) & stage effort(f) which is used.
For buffer, Path Effort = C(nand)/Ca.
We designed buffer with 2 inverters in series. The input capacitance of 1st inverter = Ca, let's say input capacitance of 2nd inverter = C2 , input cap. of nand gate = Cnand.
stage effort of 1st inv. = C2/Ca,2nd inv. = Cnand/C2
We had Cnand ∝ 5u , Ca ∝ 59.44u ('n' calculated by you) = 60u (approx.)
F = 5u/60u = 1/12.
To
minimize delay stage effort of each stage should be equal & their product should be Path effort.
=> f*f = F => f = sqrt(F) = sqrt(1/12) = 0.288.
=> C2 = 0.288*Ca ∝ 17.32 u .
Now,we have Ca ∝ 60u , C2 ∝ 17.32u.
Size of 1st inverter in buffer is calculated from Ca, Wnmos = 60u/3 = 20u , Wpmos = 40u.
SIze of 2nd inv. in buffer is calc. frm C2, Wnmos = 17.32u/3 = 5.773u , Wpmos = 11.547u.
These calculations are known as "Method of logical effort".
Try reading book
"Logical Effortesigning Fast CMOS Circuits" by Ivan E. Sutherland,Bob F. Sproull
You just need to read 1st chap(hardly 10 pages) to understand this stuff.
After reading 1st chap try implementing inverter with 3 inverters in series & buffer with 2 inverters & use method of logical effort to see how close you can match them