user: Question: What is the High assists when the record was 28–40?
Columns: ['Game', 'Date', 'Team', 'Score', 'High points', 'High rebounds', 'High assists', 'Location Attendance', 'Record']
Types: ['real', 'text', 'text', 'text', 'text', 'text', 'text', 'text', 'text']
Sample row: [57.0, 'March 2', '@ San Antonio', 'L 86–92 (OT)', 'Chris Bosh (16)', 'Donyell Marshall (9)', 'Milt Palacio (6)', 'SBC Center 17,795', '24–33']
SQL:

assistant: SELECT "High assists" FROM "Table" WHERE "Record" = '28–40';