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For every latitude number, there are two of them ... one "north" and one "south".
The question doesn't tell us which one is meant.

No part of anything in the US is south of 40° southlatitude.

The parallel of 40° north latitude traverses California, Nevada, Utah, Colorado,
Kansas, Missouri, Illinois, Indiana, Ohio, Pennsylvania, and New Jersey. So we can
accurately say that
- Each of those states is partly south of 40° north latitude
and partly not south of it.
- Every state that's entirely south of any of those is entirely south
of 40° north latitude.
- Every state that's entirely north of any of those is entirely not south
of 40° north latitude.
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Q: What state does not lie south of 40 degrees latitude?
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