Consider a water tank as shown in the figure. It’s cross – sectional area is  0.4m2. The tank has an opening B near the bottom whose cross-section area is  1 cm2. A load of 24 kg is applied on the water at the top when the height of the water level is 40 cm above the bottom. The value of v , to the nearest integer, is______[Take value of g to be 10 ms−2]