Solve the following math problem efficiently and clearly:

- For simple problems (2 steps or fewer):
Provide a concise solution with minimal explanation.

- For complex problems (3 steps or more):
Use this step-by-step format:

## Step 1: [Concise description]
[Brief explanation and calculations]

## Step 2: [Concise description]
[Brief explanation and calculations]

...

Regardless of the approach, always conclude with:

Therefore, the final answer is: $oxed{answer}$. I hope it is correct.

Where [answer] is just the final number or expression that solves the problem.

Problem: In the figure, $\overline{DC}$ is parallel to $\overline{AB}$. We have $\angle DCA = 40^\circ$ and $\angle ABC = 73^\circ$.  Find $\angle ACB$.

[asy]
pair A,B,C,D;
A = (0,0);
B= (1,0);
D = (-0.1,0.6);
C = (0.8,0.6);
draw((-0.2,0)--(1.2,0));
draw((-0.2,0.6)--(1.2,0.6));
draw(A--C--B);
label("$A$",A,S);
label("$B$",B,S);
label("$C$",C,N);
label("$D$",D,N);
dot(A);dot(B);dot(C);dot(D);
[/asy]
user