Final answer:
The smallest subnet that can accommodate 40 hosts is /26.
Step-by-step explanation:
The smallest subnet that will accommodate 40 hosts is /26.
A subnet is a division of an IP network, and its size is determined by the subnet mask. In this case, with 40 hosts, we need a subnet that can accommodate at least 40 IP addresses. A /26 subnet mask provides 64 IP addresses, which is sufficient for 40 hosts.
With a /26 subnet, you can have a network address, a broadcast address, and 62 usable IP addresses