The bearing S40°E is equivalent to an angle that is 40 degrees east of the southern direction. The direction opposite to south is north, so if we draw a line going north and another line going 40 degrees to the east of south, the angle formed between these two lines is the direction that corresponds to the bearing S40°E. This angle is equal to 180° - 40° = 140°. Therefore, the correct answer is 140o.