Let the speed of B be $v$ m/s.
Then the speed of A = $\dfrac{3}{2}v$ m/s (as A runs $\dfrac{3}{2}$ times faster).
Let the total distance from starting point to winning post be $d$ meters.
B runs the full distance $d$, while A runs only $(d - 40)$ meters, since A gives a 40 m head start.
Since both A and B reach the finish line at the same time, their times are equal:
\[
\text{Time}_A = \text{Time}_B \Rightarrow \frac{d - 40}{\frac{3}{2}v} = \frac{d}{v}
\]
Multiply both sides by $\frac{3}{2}v$ to eliminate the denominator on the left:
\[
d - 40 = \frac{3}{2}d
\]
Now multiply both sides by 2:
\[
2(d - 40) = 3d \Rightarrow 2d - 80 = 3d
\]
Bring all terms to one side:
\[
2d - 80 - 3d = 0 \Rightarrow -d = 80 \Rightarrow d = 80
\]
Wait — this seems off. Let’s redo the algebra correctly.
From previous step:
\[
d - 40 = \frac{3}{2}d \Rightarrow \text{Multiply both sides by 2: } 2(d - 40) = 3d \Rightarrow 2d - 80 = 3d
\Rightarrow 3d - 2d = 80 \Rightarrow d = 80
\]
Wait again — our initial logic was reversed. If A gives a head start, B covers $(d)$, A covers $(d - 40)$.
Let’s revise.
Time taken by A: $\dfrac{d - 40}{\frac{3}{2}v} = \dfrac{2(d - 40)}{3v}$
Time taken by B: $\dfrac{d}{v}$
Now equate:
\[
\dfrac{2(d - 40)}{3v} = \dfrac{d}{v}
\Rightarrow 2(d - 40) = 3d
\Rightarrow 2d - 80 = 3d \Rightarrow d = 80
\]
So, winning post must be 120 m from A's start (B's start = 0, A starts at 40 m mark).
But if B starts 40 m ahead, A runs $(d - 40)$ and B runs $d$.
Total distance from B's start to winning post = $d = 120$