Client ID 23892 008automotive.com

please could someone check my code (below). I have changed my encoding to multipart/form data. I was getting just a blank e-mail as my first problem with no values on it. That has been replaced now with
Parse error: syntax error, unexpected '<' in /home/odsfxomt/public_html/action.php on line 40

I have checked line 40...seems OK to me (but i'm not an expert)

I have placed the code between head tag (is that correct)? or should it be inside body tag?

link to my page http//:www.008automotive.com/action.html

Could somebody help please
Thanks
PS how can I delete my previous request, as i realised help help help doesn't help at all...