General Idea:
Sum of angles subtended at the centre and point of contact by tangents down from an external point is supplementary (180°).
Applying the concept:
Considering the point of contact of two tangents of large circle, we can write

We are given
, so the equation will become
{Subtracting 140 on both sides}

Considering the point of contact of two tangents of small circle, we can write

Subtracting 40 on both sides, we get...

Conclusion:
