To be eligible for a SEP, the taxpayer must meet all of the following qualifications, EXCEPT:

2 * 10^5 pa

Explanation:

Pressure = Force / Area

Each thigh bone has a cross sectional area of 10cm²

Both thigh bones :

2 * 10cm² = 20cm²

To m² : 20 * (0.01)²

20 * 0.0001 m² = 0.002 m²

Force = mass * acceleration due to gravity(g)

g = 10m/s² ;

Force = 40 * 10 = 400N

Pressure = 400 N / 0.002 m²

Pressure = 200,000 N/m² = 2 * 10^5 pascal