Absolute value stripes make everything inside those stripes positive (or equal to 0).
Therefore [tex] |x - 3| = 40[/tex] gives us two equations. The first one is the normal equation and on the second equation 40 will be replaced by -40 (because everything BETWEEN the stripes can also be negative, but those stripes make them positive afterwards). Thus:
[tex](x - 3) = 40 \: \: \: \: or \: \: \: (x - 3) = - 40[/tex] Add 3 to both sides (in both equations)
[tex]x = 43 \: \: \: or \: \: \: x = - 37[/tex] Hence, B. is the correct answer.