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The correct answer is $161$. For a number to be $40\%$ greater than $115$, it follows that the number is $\left(100\% \text{of} 115\right)+\left(40\% \text{of} 115\right)$, which can be written as $\frac{100}{100}\left(115\right)+\frac{40}{100}\left(115\right)$. This expression is equivalent to $1\left(115\right)+0.4\left(115\right)$, or $1.4\left(115\right)$, which is equal to $161$. Therefore, $161$ is $40\%$ greater than $115$.