This problem requires calculating the specific soil moisture percentage at which irrigation should begin, based on the field capacity (FC), permanent wilting point (PWP), and a specified depletion level.
AM is the difference between FC and PWP.
$ \text{AM} = \text{FC} - \text{PWP} $ $ \text{AM} = 42\% - 19\% = 23\% $
Irrigation is needed when 40% of the AM is depleted.
$ \text{Depletion Amount} = 40\% \times \text{AM} $ $ \text{Depletion Amount} = 0.40 \times 23\% = 9.2\% $
Subtract the depletion amount from the Field Capacity.
$ \text{Irrigation Trigger Point} = \text{FC} - \text{Depletion Amount} $ $ \text{Irrigation Trigger Point} = 42\% - 9.2\% = 32.8\% $
Therefore, irrigation should be initiated when the soil moisture reaches 32.8%.