Below is an context that describes a sql query, paired with an question that provides further information. Write an answer that appropriately completes the request.  # noqa: E501
### Context:
CREATE TABLE table_name_36 (round INTEGER, res VARCHAR, time VARCHAR)
### Question:
What round has the highest Res loss, and a time of 40:00?
### Answer:
SELECT MAX(round) FROM table_name_36 WHERE res = "loss" AND time = "40:00"