60.
Because 60x0.40 is 24
If the two sides with length 3 and 4 are the two legs, then the missing side, i.e. the hypotenuse, is indeed 5.
But it could also be the case that 4 is the hypotenuse and 3 is one of the legs. In this case, the missing side is the other leg, so we calculate it using

So, a right triangle with legs
and 3 has an hypotenuse of 4.
Check the picture below.
let's recall that once we move an angle in the opposite direction of the 0-line or x-axis, we end up with a negative counterpart angle.
since we know that θ is on the IV Quadrant, then its negative counterpart must be across the line, and tangent is negative on the IV Quadrant, and positive on the I Quadrant.
How many booths and tables are there altogether?