Explanation:

- Ujjwal took two tests with the same maximum score, say 'M'.

- The qualifying mark for the second test was 30% of 'M'.

- He scored 132 marks in the second test, which was 15 marks less than the qualifying marks.

- Therefore, the qualifying marks for the second test were 132 + 15 = 147.

- 147 is 30% of 'M', so M = 147 / 0.3 = 490.

- Now, for the first test, the qualifying percentage was 40%.

- The qualifying marks for the first test = 40% of 490 = 196.

- Given options:

- Option 1: 194

- Option 2: 176

- Option 3: 195

- Option 4: 186

- Option 5: 196

- The correct answer is option 5: 196.