Which of the following statements is true?

A. |−40| > |40|
B. |−40| < |40|
C. |−40| = |40|
D. |−40| < |40|

The correct statement is:

D. |−40| < |40|

The correct statement is:

D. |−40| < |40|

The absolute value of -40 is equal to 40 (|−40| = 40), which is less than the absolute value of 40 (|40| = 40).