Given : 40@8 = -5, 30@3 = -10 and 20@5 = -4
If we replace '@' with $$'\div'$$ and append a 'negative' sign, then L.H.S. = R.H.S.
Eg :- $$-\frac{40}{8}=-5$$
and $$-\frac{30}{3}=-10$$
and $$-\frac{20}{5}=-4$$
Similarly, $$-\frac{60}{3}=-20$$
=> Ans - (B)
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