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The rating of feeder tap over current terminating device is 40 Amperes. Which of the following ampacity feeder tap can be used if the conductor length is less than 10 feet.?

A 41 Amperes

Refer : NEC 240.21[B][1]
The ampacity of the feeder tap conductors not less than 10 feet shall not be less than the rating of its terminating deice.