AS we know that C=(B x SNRdB)/3
Where C= Capacity of the channel
B=Bandwidth
SNRdB=Signal to Noise Ratio in Decibels
Here B=8kHz
Speed of Modem=28.8kbps
(28800/8000)x3=SNRdB =>10.8
if SNRdB=40
then (Speed of Modem/8000)x3=40
=> Speed of Modem = (40*8000)/3=106.6kbps