In this problem we have that
p ------> percentage of babies
x -----> the number of years
so
p=0.6x+31 -------> equation that represent this situation
For a p=40%
Find the value of x
substitute the given values
40=0.6x+31
0.6x=40-31
0.6x=9
x=15 years
Find the year
1990+15=2005