At 8:40, hour hand is at 8 + 40/60 = 8.67, minute hand is at 8. Angle from hour hand to 12 is 360 - 8.67*30 = 100 degrees. Angle from minute hand to 12 is 8*30 = 240 degrees. Difference = 240 - 100 = 140 degrees, not 20. Wait, I need to recalculate. Actually formula is |30H - 5.5M| = |30*8 - 5.5*40| = |240 - 220| = 20 degrees. This gives the smaller angle between hands, which is 20 degrees.