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°