35% of 40 is what value?

5
12
14
23

35% of 40 is 14.

To find the value of 35% of 40, you can use the following steps:

1. Convert 35% to decimal form by dividing it by 100: 35/100 = 0.35.

2. Multiply the decimal form (0.35) by the number you want to find the percentage of (40): 0.35 * 40 = 14.

Therefore, 35% of 40 is 14, so the correct answer is option 3: 14.