Correct option is D
Given:
To a circle with center at O, two tangents AP and AQ are drawn from an external point A.
∠PAQ = 40°
Concept:
Tangent of a circle is perpendicular to radius.
Solution:

PAQ + ∠OPA + ∠OQA + ∠POQ = 360
=> 40° + 90° + 90° + ∠POQ = 360°
=> ∠POQ = 360° - 220°
=> ∠POQ = 140°
∴ The value of ∠POQ is 140°.