Well, I know you're asking a hypothetical question, but even hypothetically, I would never put 40 DCOE's on such an engine! And certainly, any 2.4 litre engine needs a lot more.
So, I can't make an educated guess at it because it's nothing I've ever done. The engine I'm putting together will use 44 mm Mikunis with TWM intake manifolds. I don't even know the choke size, they are the carbs that came with the car, and I don't have the car here with me yet.
My uneducated guess would be something around 135-140 main jets for a starting point. But it also depends on the size of the venturis you have in your carbs. 28's? 32's?
A larger engine like the 2.4 you have draws tends to have a stronger 'signal' due to the longer stroke and greater cylinder volume. You can get away with larger carbs and/or venturis.
Example: A 22R (2.4 litre) Toyota I built for my cousin had 45 DCOE's with 36 chokes, serious head work, a hot cam, and 11.5:1 compression. Idled well at 900 rpms and pulled hard from 1500- 6500 rpms. But try throwing those carbs on a 1.9 and it'll struggle below 4000 rpms.....it's basically a racing setup.
Sorry if I'm speaking in circles, but I just have no experience with 40's on that size engine.
Bob