Flying north along a meridian for 2,950 NM = an angular change of 2,950' (minutes of arc) = 49°10'.

49°10' north of 04°10' S = 45°00' N

Flying along a Parallel of Latitude requires use of the Departure formula.

Departure (Distance) = Change of Longitude (') x Cosine of Latitude
382 NM = ChLong x Cosine 45°
382 NM = ChLong x 0.707
ChLong = 382 / 0.707
ChLong = 540.3' = 9°

Flying West along a Parallel of Latitude from 178°22'W would take us to 187°22'W but westerly Meridians only go up to 180°W, so as this is greater than 180° we need to subtract it from 360° to find out the Easterly Meridian.

360°00' - 187°22' = 172°38'E

Therefore, B = 45°00' N 172°38'E