Area of Overlapping Rectangles

In a geometric configuration, consider a shape composed of two overlapping rectangles. Rectangle A has a length of 10 units and a width of 4 units, while Rectangle B has a length of 6 units and a width of 10 units. The two rectangles overlap such that they share a common area that forms a smaller rectangle. The corners of this smaller rectangle touch the midpoints of the sides of both rectangles. What is the area of the overlapping rectangle?