Hi
9 numbers: 0,1,2,3,4,5,6,7,8
How many of these are less than 40?
tens digit: 3 allowed (1,2,3)
ones digit: 9 allowed
3x9 = 27 two-digit numbers less than 40
Repeating not allowed: 11,22,33
27 - 3 = 24 two-digit numbers less than 40, Repeating not allowed