@enzotib Already precisely answered your question, while I've developed severe craziness trying to solve this problem. Nevertheless, I want to show you my method, which is based on finding the best approximation of this expression. ( Remember, this is based on approximation, so we're not going to get a perfect value ). The idea is to keep calculations simple so you can find the value of this expression without a calculator.
Let's start with the numerator:
$tan40+tan100+tan160 = tan40-tan80-tan20$ because 100-80 and 160-20 are pairs of related angles.
I will leave the denominator as it is.
Now we must find the tangents of these angles. Let's make use of the small angle approximation, according to which $tanx = x$ for small angles measured in radians ( of course the smaller the angle is, the better the approximation is ). I will now apply this approximation to find a value for tan20°, but first I need to convert 20° in radians.
20 is $\frac{180}{9}$ and $180$ is $\pi$ radians, so $20° = \frac{\pi}{9} \approx tan20°$ because of the small angle approximation.
To avoid long and difficult calculations, it is better if we try to find a value for $\frac{\pi}{9}$.
$\pi \approx 3$,so $\frac{\pi}{9} \approx \frac{3}{9} \approx \frac{1}{3} \approx 0.33$.
Keep in mind that we're starting with a rounded down value, so the next time we need an approximation, if the situation allows it, we should use a rounded up value
Let's now find tan40° with the double angle formula:
$tan2x= \frac{2tanx}{1-tan^2x}$
$tan40=\frac{2tan20}{1-tan^220} = \frac{2*0.33}{1-(0,33)^2} = \frac{0.66}{1-0.1} = \frac{0,66}{0,9} \approx \frac{0,7}{0.9} = \frac{\frac{7}{10}}{\frac{9}{10}} = \frac{7}{9} = 0,77 \approx 0,8$
Now we rounded up two times, when approximating the fraction and when approximating the final value, so next time we will round down if possible
Now I will apply the double angle formula again to find $tan80$
$tan80 = \frac{2tan40}{1-tan^240} = \frac{2*0.8}{1-(0.8)^2} = \frac{1.6}{1-0.64} = \frac{1.6}{0,36} \approx \frac{1,6}{0,4} = 4 $
We approximated 0.36 as 0.4, so we rounded down a bit because the denominator got bigger.
We can now find a value for the original expression:
Numerator:
$tan40-tan80-tan20 = 0,8-4-0,33=-4,33+0,8=-3,53 $
Denominator:
$tan20tan40tan80 = 0,8*4*0,33 = 3,2*0,33 \approx 3,2*0,3 = 3,2*\frac{3}{10} = \frac{9,6}{10} = 0,96 $
Now let's recompose the fraction:
$\frac{3,53}{0,96}$
We're in this situation: We started with a slightly rounded down value for tan20°, then we rounded up tan40° two times ( heavy round-up ) and then rounded down tan80° a little. The numerator is -tan20°+tan40°-tan80° this means that +tan40° should be an excess value because tan40° was approximated by excess two times while tan80° was approximated by defect slightly, then I add tan20° that is a value approximated by defect, so the numerator should be a too-high value.
Now let's analyze the denominator: 0.8 is an excess value ( tan40°) while 4 is a slightly lower value than the real one, so 4*0,8 is a little bit too high, but I multiplied it by a less than zero slightly lower value so we should be a little bit lower + the final value was rounded down so I should have only a very slight excess
Numerator: mid-high excess
Denominator: very low excess-balanced
Overall: mid-high excess
A low excess in the denominator means that the fraction is slightly approximated by defect, but now we have to add the mid-high excess in the numerator, so overall this fraction has an higher-than normal value, so if possible, we're gonna try to round down.
( I removed the - sign in the final fraction because the expression has an absolute value )
Final answer by taking account of all these approximations should be:
$\frac{3,53}{0,96} \approx \frac{3,5}{1} \approx 3,5 $
I approximated in a way such that the numerator is slightly lower and the numerator slightly bigger in an attempt to compensate my excessive round-up.
As you can see the value is slightly off, because it should be 3, that's probably because of my aggressive round-up when dealing with tan40°
Yes this is not a precise answer, this is just my attempt at approximating the value of this expression, of course the precise answer posted by @enzotib is much better