To find the percent efficiency, you can use the formula given:
\[ \text{Percent Efficiency} = \left( \frac{\text{Actual MA}}{\text{Theoretical MA}} \right) \times 100 \]
Substituting the values:
\[ \text{Percent Efficiency} = \left( \frac{10}{40} \right) \times 100 \]
\[ \text{Percent Efficiency} = 0.25 \times 100 = 25% \]
So the correct answer is 25%.