as it will be the quadrilateral....(two radii, two tangents).
interior angle sum of a quadrilateral = 360 degrees.
and....two of thos angles will be right angles, as the radius is perpendicukar to the tangent at the point of contact.
thus, sum of remaining two angles= 360-(90+90)= 180.
thus the angle between the two radii is supplymentary to the angle between the two tangents.
thus , required angle is:-
180 - 140
= 40 degrees