The bowling ball will have more potential energy as it is at rest.
Explanation:
Since, the ball is said to have a mass of about 2 kg and it falls off a 40 meter high building at a rate of 19.8 m/s. So if we have to determine the energy experienced by the ball when it is sitting on the top of the building, then we have to measure its potential energy only. Because, it is known that when an object is at rest, it has dominant potential energy stored in it and at that time there is no kinetic energy experienced by that object.
Thus, the potential energy will only be more in this case and there will not be any kinetic energy acting on the ball when it is sitting on top of the building.