According to the Ohm's Law,
[tex]V=IR[/tex]where V is the potential drop, R is the resistance and I is the current flowing through the resistor.
Substituting the known values,
[tex]\begin{gathered} 40=I\times2 \\ I=\frac{40}{2} \\ I=20\text{ A} \end{gathered}[/tex]Thus, the current flowing through the resistor is 20 A.