Please read the following table in Markdown format and then answer the question according to the table. Table cells in one row are seperated by '|', and different rows are seperated by '
'.

Table:
| Team | Average | Points | Played | 1991-92 | 1992-93 | 1993-94 |
| --- | --- | --- | --- | --- | --- | --- |
| Boca Juniors | 1.307 | 149.0 | 114.0 | 51 | 50 | 48.0 |
| River Plate | 1.281 | 146.0 | 114.0 | 45 | 55 | 46.0 |
| Vélez Sársfield | 1.237 | 141.0 | 114.0 | 45 | 48 | 48.0 |
| San Lorenzo | 1.088 | 124.0 | 114.0 | 45 | 45 | 45.0 |
| Huracán | 1.061 | 121.0 | 114.0 | 40 | 38 | 43.0 |
| Independiente | 1.026 | 117.0 | 114.0 | 40 | 36 | 41.0 |
| Newell's Old Boys | 1.026 | 117.0 | 114.0 | 48 | 44 | 25.0 |
| Racing Club | 1.009 | 115.0 | 114.0 | 40 | 39 | 36.0 |
| Deportivo Español | 1.000 | 114.0 | 114.0 | 28 | 45 | 41.0 |
| Ferro Carril Oeste | 0.991 | 113.0 | 114.0 | 38 | 37 | 38.0 |
| Rosario Central | 0.982 | 112.0 | 114.0 | 39 | 34 | 39.0 |
| Lanús | 0.974 | 37.0 | 38.0 | N/A | N/A | 37.0 |
| Belgrano de Córdoba | 0.961 | 73.0 | 76.0 | N/A | 35 | 38.0 |
| Textil Mandiyú | 0.947 | 108.0 | 114.0 | 38 | 33 | 37.0 |
| Gimnasia de La Plata | 0.947 | 108.0 | 114.0 | 33 | 41 | 34.0 |
| Estudiantes de La Plata | 0.930 | 106.0 | 114.0 | 39 | 29 | 38.0 |
| Platense | 0.921 | 105.0 | 114.0 | 35 | 42 | 28.0 |
| Argentinos Juniors | 0.912 | 104.0 | 114.0 | 36 | 35 | 33.0 |
| Talleres de Córdoba | 0.851 | 97.0 | 114.0 | 29 | 37 | 31.0 |
Question:
 Name the team for average 1.026 for 1991-92 being 40
Answer:
Independiente