There's 2.2 pounds in a kg.
1 kg = 2.2 kg
x kg = 40 pounds.
2.2 x = 40
x = 40 / 2.2
x = 18.2 kg
Now you need to change 18.2 kg into Newtons.
F = m * g
g = 9.81
m = 18.2
F = 18.2 * 9.81
F = 178 N
You should pick A. Who knows how and when things were rounded.