The reaction H2SO4 + 2 NaOH -> Na2SO4 + 2H2O applies to an acid-base titration.
moles NaOH = c · V = 0.2685 mmol/mL · 23.23 mL = 6.237255 mmol
moles H2SO4 = 6.237255 mmol NaOH · 1 mmol H2SO4 / 2 mmol NaOH = 3.1186275 mmol
Hence
[H2SO4]= n/V = 3.1186275 mmol / 40.12 mL = 0.07773 M
The answer to this question is [H2SO4] = 0.07773 M