36
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A number cannot be "less than but more than 40".
All positive integers less than or equal to 39 are whole numbers less than 40.
An abundant number is any natural number (starting from 1) that is less than the sum of all its divisors excepting itself (the set of "all its divisors excepting itself" is also known as the set of its "proper divisors"). The lowest abundant number is twelve, and the first nine (all of those between one and fourty-nine, inclusive) are: 12 18 20 24 30 36 40 42 48
28 is such a number.
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