Concept:Use Newton's second law of motion: the net force on the block equals its mass multiplied by its acceleration.Explanation:The applied pulling force is P=40N.The frictional force is F=12N.Net force acting on the block is P−F=40−12=28N.Mass of the block is m=5kg.Using a=mNet force, we get:a=528=5.6m/s2.Answer:The magnitude of the acceleration of the block is 5.6m/s2.Correct option: B.