A=\frac{40\:\text{beats}}{30\:\text{sec}\:}\times \frac{60\:\text{sec}}{1\:\text{min}}=80\:\text{beats/min}

\begin{align*}
\text{\%\:uncertainty} & =\left( \frac{1\:\text{beat}}{40\:\text{beats}}\times 100\% \right)+ \left(\frac{0.5\:\text{s}}{30.0\:\text{s}}\times 100\% \right)\\
&=2.5\%+1.7\% \\
& =4.2\% \\

\end{align*}

\begin{align*}
\delta _A & =\frac{\text{\%\:uncertainty}}{100\:\%}\times A \\
& = \frac{4.2 \%}{100 \%} \times 80 \ \text{beats/min} \\
& =3.4\:\text{beats/min}\\
\end{align*}

\displaystyle 80\pm 3\:\text{beats/min} \ \qquad \ \color{DarkOrange} \left( \text{Answer} \right)