To evaluate the statements involving absolute values:
- |−40| > |40|: This is false because the absolute value of -40 is 40.
- |−40| < |40|: This is false for the same reason; both are equal.
- |−40| = |40|: This is true, as the absolute value of -40 is indeed equal to the absolute value of 40, both being 40.
- |−40| ≠ |40|: This is false, as we just established they are equal.
Thus, the true statement is: |−40| = |40|.