Neither 40 liters nor 40 lbs is appropriate for a single 15 liter tank, IMO. The job of the wing is to compensate for air breathed (4.5 kg) and wetsuit compression (which varies but is usually under 7 kg for a one-piece 7mm). Without knowing more about your particulars, I'd say a 30 lb wing or a 15 kg is a good target.