With respect to the given angle of 40°
AC = b, is the opposite side
AB = 10 in is the hypotenuse.
Using the rules of trigonometric ratios,
We know the ratio associating opposite & hypotenuse is sin.
So we have

Substituting the values we get

Multiplying both sides by 10 we get
b = 10 sin 40°
So
AC = 10 sin40°
First option is the right answer.