In order to find the equivalent expression, let's use the following property:
[tex]a-(-b)=a+b[/tex]In other words, when subtracting a negative number, we can just add the corresponding positive number, that is, switch the two negative signs for a positive sign.
So we have that:
[tex]\begin{gathered} 18\frac{1}{5}-(-22\frac{2}{5})-(-40\frac{1}{5}) \\ =18\frac{1}{5}+22\frac{2}{5}+40\frac{1}{5} \end{gathered}[/tex]Therefore the correct option is D.