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To find the acceleration of the body, we can use the equation:
Acceleration = (Final velocity - Initial velocity) / Time
Acceleration = (40 m/s - 20 m/s) / 3 s
Acceleration = 20 m/s / 3 s
Acceleration = 6.67 m/s^2
Therefore, the acceleration of the body is 6.67 m/s^2.