32 PSI when cold in the morning. When your car is hot at the Petrol station, pump to 40 PSI and next morning measure with tire guage and release excess air until its 32 psi. You can reduce to 30 PSI if it feels to hard.
28psi is the lower limit!. Nothing lower than this, please.
PS: Your tire size *should* be 235/45/17 not 40 profile. Thats too low and your speed will how higher speed than it actually it!.