Answer:
C: 40.
Step-by-step explanation:
To answer this question, we need to use the concept of heat transfer and the law of conservation of energy, which states that energy cannot be created or destroyed, only transferred or transformed from one form to another.
When two substances are in contact, heat can flow from one substance to another until they reach thermal equilibrium (i.e., they have the same temperature). In this case, Substance 1 loses 40 calories of heat, which means it gives off 40 calories of heat to Substance 2. Therefore, Substance 2 will gain 40 calories of heat to reach thermal equilibrium.
Therefore, the correct answer is option C: 40.