Answer:
19 or 14
Explanation:
Since the number is odd you can disqualify all even numbers up to 40 including 0.
Next since this number has 2 digits you can take out all 1 digit numbers.
After that, find perfect squares that also are 1 digit each.
Lastly merge the combination of the numbers as each digit on each sides in such a way that the result is less than 40.