As per IRC, on two way traffic condition, we do not consider the gradient of the road in case of calculating SSD.
Also, since it is a 2 way traffic, SSD will be twice that of SSD for one way road.
∴SSD=2×[vt+v22gf]
⇒SSD=2×[0.278×40×2.5+(0.278×40)22×9.81×0.35]
=91.61 m