In the given circuit, the two-port network has the impendance matrix [Z]=[406060120]. The value of ZL for which maximum power is transferred to the load is
From maximum power transfer theorem
ZL=Zth
Zth=Z22−Z12×Z21RS+Z11
For given data,
Zth=120−60×6010+40=48Ω
ZL=48Ω