199 is the answer because the equation you use is an=a1+d(n-1). Where an (the n is actually supposed to be smaller than the a) is the nth term (a40), a1 (1 smaller than a) is the first term (4), d is the difference (5), and n is the number of the term you're looking for (40)
You have to convert 1 yard to 36 inches. so you do 3.74×3.74(1/3) because the extra 12 inches is one third of a yard. You eventually get 4.986 which rounds to 4.99