Use this formula for an object starting from rest and accelerating:
Distance = (1/2) (acceleration) (time)²
In this problem, the distance is 40 meters, and acceleration is gravity.
So . . .
40 m = (1/2) (9.8 m/s²) (time)²
Divide each side by (4.9 m/s²) :
time² = (40 m) / (4.9 m/s²)
time² = 8.16 sec²
Take the square root of each side :
√(time²) = √(8.16 sec²)
time = 2.86 seconds
Round it to 2.9 sec (choice B)