So the problem ask to simplify the trigonometric function in your problem and base on the expression and using the theory in simplifying trigonometric function, the answer would be letter B. 2 sec^2 theta. I hope you are satisfied with my answer and feel free to ask for more
Using proportions part/whole, percent/100 you put the 40 in the percent spot and the 2 in the part spot cross multiply and divide so 2 x 100 divided by 40 and you get 5