Let there are n sides in the polygon that has a sum of internal angles 540∘ then
(n−2)×180∘=540∘
n−2=3
n=5
It have 5 sides so it is a pentagon.
Now, the angles are in consecutive order then
540∘÷5=108∘
So, 106∘+107∘+108∘+109∘+110∘=540∘
So, the smallest angle will 106∘.
Hence, this is the answer.