A projectile is projected with velocity of \( 40 \) m/s at an angle \( \theta \) with the horizontal. If \( R \) is the horizontal range covered by the projectile and after \( t \) seconds its inclination with horizontal becomes zero, then the value of \( \cot \theta \) is:
[Take, \( g = 10 \) m/s\( ^2 \)]