The correct choice is (b) -25.23 V
The explanation is: \(\frac{V_A}{30} + \frac{V_A-40}{12} + \frac{V_A-V_B}{8}\) = 0
Or, 29 VA – 15 VB = 400
Also, \(\frac{V_B-V_A}{8} + \frac{V_B-120}{8}\) + 6 = 0
Or, VA = 65.23 V, VB = 99.44 V
V1 = 40-65.23 = -25.23 V.