The heat will flow from the system at 40°C to a system at 293 Kelvin.
If two systems at different temperatures have contact with each other, heat will flow from the system at 40°C to a system at 293 Kelvin because temperatures moves from hotter body to cold body.
We know that 293 kelvin is equals to 20° Celsius which is lower than 40° Celsius so the heat energy moves from the body having 40° Celsius temperature to the body having 293 kelvin temperature so we can conclude that the heat will flow from the system at 40°C to a system at 293 Kelvin.
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