You have me beat as well
40 is nice and warm.
Skull cap (I'm bald with a shaven head)
Nike Pro Fit base layer
Maybe a T shirt over that
Possibly a burley cycling jacket (depends on the wind)
Tights (almost too warm at this temp)
Cycling shorts
tennis shoes
cotton socks
REI thin gloves
15 minutes into my commute I tend to ditch my gloves and occasionally the hat.