From the given question;
1 cup = 16 tablespoons.
To get the number of cups that are equivalent to 40 table spoon, we will say;
x cups = 40 tablespoons
1 cup = 16 tablespoons.
x cups = 40 tablespoons
Cross multiply;
x * 16 = 40
divide both sides by 16
16x/16 = 40/16
x = 40/16
x = 2.5
Hence 2 1/2 cups is equivalent to 40 tablespoon