In order to find the equivalent expression, let's use the following property:
![a-(-b)=a+b](https://img.qammunity.org/2023/formulas/mathematics/college/hjs2d8z35c8m65evxlhzx0nv72iuqrufab.png)
In other words, when subtracting a negative number, we can just add the corresponding positive number, that is, switch the two negative signs for a positive sign.
So we have that:
![\begin{gathered} 18(1)/(5)-(-22(2)/(5))-(-40(1)/(5)) \\ =18(1)/(5)+22(2)/(5)+40(1)/(5) \end{gathered}](https://img.qammunity.org/2023/formulas/mathematics/college/uwzpczvlimh6ijx9yfbimwmn88rpw47qs3.png)
Therefore the correct option is D.