Step 1: Wavelength
\(\lambda = \frac vf = \frac{332}{415} = 0.8\ \text{m}\), so \(\frac\lambda4 = 20\ \text{cm}\).
Step 2: Condition
Resonance in a closed pipe needs \(l = (2n+1)\frac\lambda4\), so \(l = 20, 60, 100, 140\ \text{cm}\ldots\).
Step 3: Compare
\(20\), \(60\) and \(100\) cm are odd multiples of \(20\). \(40 cm\) is an even multiple, so it is not in resonance. Option (B).
Final Answer:
40 cm is not in resonance.
\[ \boxed{\text{(B)}\ 40\ \text{cm}} \]