There is a faster, single-formula way to reach the same result by recognising that this problem is really just a spherical version of Snell's law, governed by one conserved quantity along the whole ray: the ray parameter (impact parameter)
\[p=\frac{r\sin\theta(r)}{v}\]
This quantity is preserved for two separate reasons that both hold here - it is preserved across a velocity discontinuity at fixed radius (that is just Snell's law), and it is also preserved along a straight chord travelling through a layer of constant velocity (that is pure geometry, since \(r\sin\theta\) is the fixed perpendicular distance of a straight line from the centre). Because L2 is both a discrete velocity layer AND traversed as a straight line, \(p\) carries through it unchanged, so it must be equal at the very start of the path (in L1, at radius \(r_1\), angle \(40^\circ\)) and at the very end (in L3, at radius \(r_2\), angle \(\theta_3\)):
\[\frac{r_1\sin40^\circ}{v_1}=\frac{r_2\sin\theta_3}{v_3}\]
Solving directly for \(\theta_3\), skipping the intermediate L2 angle entirely:
\[\sin\theta_3=\frac{r_1}{r_2}\cdot\frac{v_3}{v_1}\cdot\sin40^\circ=\frac{3100}{3000}\times\frac{12}{10}\times0.6428=1.0333\times1.2\times0.6428=0.7971\]
\[\theta_3=\sin^{-1}(0.7971)\approx52.85^\circ\approx\boxed{53^\circ}\]
This single-step calculation lands on exactly the same value as the step-by-step Snell's-law-plus-geometry method, confirming option (C).