1. The problem is to find the value of $ (1 + \tan A)(1 + \tan B)$ where $A = 40^\circ$ and $B = 5^\circ$. 2. Substitute the given values: $$ (1 + \tan 40^\circ)(1 + \tan 5^\circ) $$ 3. Calculate $\tan 40^\circ$ and $\tan 5^\circ$ approximately: $$ \tan 40^\circ \approx 0.8391 $$ $$ \tan 5^\circ \approx 0.0875 $$ 4. Substitute the approximate values: $$ (1 + 0.8391)(1 + 0.0875) = 1.8391 \times 1.0875 $$ 5. Multiply: $$ 1.8391 \times 1.0875 \approx 2.000 $$ 6. So the value of $(1 + \tan 40^\circ)(1 + \tan 5^\circ)$ is approximately 2. 7. Checking the options, the correct answer is (B) 2.