When a cylindrical tube is dipped vertically into a liquid then the angle of contact is $140^{\circ}$, if the tube is dipped, with an inclination of $40^{\circ}$ then angle of contact is :

Question

( A ) $60^{\circ}$
( B ) $140^{\circ}$
( C ) $100^{\circ}$
( D ) $180^{\circ}$