It's a tapped 300V battery. All 300V goes across the 40 ohm, but only 100V goes across the 5, 10, and 20 ohm resistors. The current through the 20 ohm is the same current that flows through the 5 and 10 ohm resistors, because all 3 are connected in series. Current is 100V / (5 + 10 + 20) Ohms = 2.8571A.