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40 chocolate things could be dangerous :D
How about some snazzy reading glasses, they are around $20.
See if you can get trial day passes for gym memberships. When I was 40 I never thought I'd get fat but trust me......... You never know what can happen.
40 chocolate things would be yummy.
I like the 40-count idea that Jeep posted, but combine that with a 'chocolate cures everything' approach and go for her favorite chocolate. Wrap them up on a nice plate or platter with cello wrap and ribbon like sweetpea did with her home baking gifts at Christmas.
If they have a sense of humour, dinosaurs, fossils and such come to mind (I'm over 40 so I get to say things like that). Maybe you can photoshop an earlier photo of them next to their pet Brontosaur? In the same vein, I know someone who was met by 'seniors only' signs posted on their parking spot, in their office, and other appropriate spots. There is also the classic 'live fast, die young, leave a beautiful corpse... oh too late' sentiment and other similar jabs you can find on magnets and such. For sure it's less offensive to a lot of people at 40 than to do that sort of thing at 60 because 40 really isn't what it used to be at all .
We did it for a friend we bought all kinds of small items but we bought 40 of each. Just all kinds of things like 40 pens, 40 paper clips,40magazines,it was fun just all kinds of useless things.