Step 1 :Form two right triangles using the angles of depression and the distance between the buildings.
Step 2 :Write the tangent equations for both triangles: \(\tan(63^\circ) = \frac{h_A - h_B}{40}\) and \(\tan(32^\circ) = \frac{h_B}{40}\).
Step 3 :Solve the equations to find the height of building B (h_B): \(h_B \approx 24.99 \mathrm{~m}\).
Step 4 :\(\boxed{h_B \approx 24.99 \mathrm{~m}}\)