$\"\"$

The expression is $\"\"$ .

$\"\"$ (Substitute $\"\"$ )

$\"\"$ (Zero product property: $\"\"$ )

$\"\"$ . (Absolute value of $\"\"$ is 40 and it is 40 units from zero) $\"\"$

Rewrite the expression,

$\"\"$

$\"\"$ (Add: $\"\"$ ) $\"\"$

The value of the expression is 40.