No, it is not simplest form. 12/40 = 3/10
12/40 is equivalent to 3/10 in its simplest form
40/96 = 5/12
40/12 = 10/3
12 out of 40 can be divided by 4 on both sides to get you 3 out of 10
3/10
3/40
Divide both by 4 so 12/40 = 3/10
3/10
17/40 is in its simplest form.
7/40 is in its simplest form
40/27 is in its simplest form.