'39 brcket, same a '40 goes in the same place. That place is the underside of the forward port wing of the X member, directly below the pedal shaft. The clutch pedal assembly changed for '40 so the landmarks are different. Your picture is the bottom view. Indentation on the top determines the angle, snug against the bottom. Good Luck: Fred A
PS: Bracket faces outward. The 38/39 book is not owned by all.