A carpenter has 96 inches of a 2 x 4 board. He cuts 3/8 of the board for one project and then cuts 2/5 of the remainder for another project. How many inches of the 2 x 4 board are left? Express the answer in simplest form.

Three-eighths of 96 inches is (3/8)(96) = 36 inches.

Thus, there are 96 - 36 = <<96-36=60>>60 inches of board left.
Two-fifths of 60 inches is (2/5)(60) = 24 inches.
So, the carpenter has 60 - 24 = <<60-24=36>>36 inches left. Answer: \boxed{36}.