The rectangle is rotated in Figure B. The angle of rotation is 40 degrees. If we rotate a rectangle at an angle of 40 degrees clockwise then wit will be at the position as shown in figure B. The 90 degrees angle is perpendicular angle. Rectangle will not reach the desired position. If we rotate the rectangle at 140 degrees counterclockwise this will be the figure B representation. The rotation to 90 degree counterclockwise is either not suitable for the desired rectangle position.