user: Question: What is the attendance on location for a record of 40–40?
Columns: ['Game', 'Date', 'Team', 'Score', 'High points', 'High assists', 'Location Attendance', 'Record']
Types: ['real', 'text', 'text', 'text', 'text', 'text', 'text', 'text']
Sample row: [75.0, 'April 2', '@ Atlanta', 'L 120–127 (OT)', 'Chris Bosh (24)', 'T. J. Ford (13)', 'Philips Arena 14,691', '38–37']
SQL:

assistant: SELECT "Location Attendance" FROM "Table" WHERE "Record" = '40–40';