Answer:
The viscosity index of the fluid can be calculated by taking the ratio of the viscosity of the fluid at 40 degrees to the viscosity of the 0 V.I. reference fluid (110 cst) at 40 degrees and multiplying it by the V.I. of the reference fluid (0). The result is (32 / 110) * 0 = 0.29, so the viscosity index of the fluid is 0.29.