If it's 40 degrees Fahrenheit, then it's too cold to function in indefinitely without
extra clothing.
If it's 40 degrees Celsius, then it's too hot to function in indefinitely without
shade, breeze, and cooling breaks.
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40 degrees Celsius = 104 degrees Fahrenheit
It's the same actual temperature as -40 degrees Fahrenheit.
40 degrees fahrenheit 40 degrees celsius is way higher then it is fahrenheit.
If the starting temperature is 86 degrees Fahrenheit, and it drops by 40 degrees, the temperature is 46 Fahrenheit. It's simple subtraction.
-40