The maximum current through the Zener diode is determined by its maximum power dissipation: IZ,max=VZPmax=100.4=0.04 A.
The protective series resistance must limit the current such that the Zener operates safely. Using Ohm's law across the series resistance and Zener when the Zener carries maximum current:
Rs=IZ,maxVin−VZ=0.0415−10=0.045=125 Ω