Solution - Simplification or other simple results

Step  1  :

Equation at the end of step  1  :

  40 -  (4 • (2 +  23))

Step  2  :

Pulling out like terms :

 2.1      Pull out     40 

After pulling out, we are left with :
      40 • ( 1 +( (-1) ))

Final result :

  0