The complement of 72 degree 0 minutes 40 seconds= 90 degree 0 minutes 0 seconds -72 degree 0 minutes40 seconds.
Here 90 degree 0minutes 0 seconds can also be written as 89 degree 59 minutes 60 seconds.
So it becomes,
89 degree 59 minutes 60 seconds - 72 degree 0 minutes 40 seconds
=(89-72) degree (59-0)minutes (60-40)seconds
=17 degree 59 minutes 20 seconds is the complimentary angle.
Hope this helps :)