Ψ=40°+20°-9°=51°
tanθ=-tanΨ+[(tanΨ+cotΨ)·(tanΨ+tana)]0.5
=-tan51°+[(tan51°+[(tan51°+cot40°)×(tan51°+tan9°)]0.5
=0.604
θ=arctan0.604=31.13°=31°08'