You would use the tangent first, because the opposite of 40 would be x and the adjacent would be 30ft
54 can be factored as follows:
54
2*27
2*3*9
2*3^2*3
2*3^3
Therefore, 54 is equal to 2*3^3, or 2*3*3*3.
It would be in the fourth quadrant because x is positive and y is negative. The quadrants are labeled in counter-clockwise order, starting in the upper-right.