Answer:
Al-Ikhfaa’ As-Shafawi as it is called, has only one letter and that is Baa (ب). If the letter Baa comes after Meem As-Sakinah (the Meem at the end of a letter and the Baa at the first of the leading word) Al-Ikhfaa’ As-Shafawi with Ghunna is found.
