Answer
The answer is 72.
Work Step by Step
Let X be the number we are looking for.
The word “is” refers to equality, so this question translates to:
X = 180% of 40
180% of 40 means 180% $\times$ 40, so:
X = 180% $\times$ 40
X = 1.8 $\times$ 40
X = 72
