40) $$\frac{n^{82} : m^4}{m^{12} \cdot m^9 \cdot m^3} = \frac{\frac{n^{82}}{m^4}}{m^{12+9+3}} = \frac{\frac{n^{82}}{m^4}}{m^{24}} = \frac{n^{82}}{m^4 \cdot m^{24}} = \frac{n^{82}}{m^{4+24}} = \frac{n^{82}}{m^{28}}$$
Ответ: $$\frac{n^{82}}{m^{28}}$$