The reciprocal of 40° is 220° and that is measured at A.

The question asks you for the track from B to A, measured at B.

Convergency between A and B = 8°

GCT at B > GCT at A

GCT at B = GCT at A + Convergency

GCT at B = 040° + 8°

GCT at B = 048°

Reciprocal of 048° = 228°