Exam DEA-5TT1 topic 1 question 18 discussion

You recently joined a company as a junior-level network administrator. You have been tasked with designing the IPv4 scheme for five networks that will be used for training classrooms. These networks need to support no more than 28 devices each. Due to the existing network design, the senior-level network administrator has asked you to work on network 192.168.40.0/24.
If all networks must be made to logically start with the lowest numbered network and end with the largest numbered network, what is the network ID for the third network?