To find out how many boys have never played soccer, we first need to express the information given more clearly.
Let \( T \) be the total number of players on the soccer team.
From the information given:
- Two-fifths of the soccer team are boys: \( \text{Number of boys} = \frac{2}{5} T \)
- Of those boys, three-eighths have never played soccer: \[ \text{Boys who have never played} = \frac{3}{8} \left( \frac{2}{5} T \right) = \frac{3 \times 2}{8 \times 5} T = \frac{6}{40} T = \frac{3}{20} T \]
From this calculation, the number of boys who have never played soccer is \( \frac{3}{20} T \).
Now, we can compare this to the options provided. However, to find the exact number of boys who have never played soccer, we need additional information about the total number of players \( T \) on the team.
Since specific options do not seem to directly relate to the fractions derived from the problem without knowing the actual total \( T \), we'll assume \( T \) represents a number that would make \( \frac{3}{20} T \) yield one of the provided answers.
Checking against the available options:
- If \( T = 40 \): \( \frac{3}{20} \times 40 = 6 \) (not an option)
- If \( T = 80 \): \( \frac{3}{20} \times 80 = 12 \) (not an option)
- If \( T = 100 \): \( \frac{3}{20} \times 100 = 15 \) (corresponds to 15 over 40)
- If \( T = 200 \): \( \frac{3}{20} \times 200 = 30 \) (not an option)
Among the provided answers, it appears the one that corresponds to the calculation we've made is \( 15 \text{ over } 40 \).
Thus, the answer is: \( 15 \text{ over } 40 \).