user: Question: What is the site of the game that had an attendance of 54,040?
Columns: ['Week', 'Date', 'Opponent', 'Result', 'Record', 'Game Site', 'Attendance']
Types: ['real', 'text', 'text', 'text', 'text', 'text', 'text']
Sample row: [1.0, 'September 4, 1994', 'Houston Oilers', 'W 45–21', '1–0', 'Hoosier Dome', '47,372']
SQL:

assistant: SELECT "Game Site" FROM "Table" WHERE "Attendance" = '54,040';