The correct option is C not flow at all
We first need to know the temperature on a common scale.
Converting 40∘C to Fahrenheit:
x∘C=[95x+32]∘F
40∘C=[95×40+32]∘F
40∘C=[72+32]∘F
40∘C=104∘F
Heat flows from a body at high temperature to a body at low temperature. Since the iron ball and the mug of water is at same temperature, no heat will flow at all.