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1 solution
A = k/B^2 (where k is a constant)
I have let k = 1 in this scenario without loss of generality, and also, I have let A and B take starting values of 1 (if A is 1 and K is 1, B must be one and vice versa)
As B increases by 40%:
(1+40/100)^2 = 1.96
A is inversely squared proportional:
1/1.96 = 51%
That means A is 51% of its original value (therefore it has 100% - 51% = 49%)
It has decreased by 49%.