Answer
$\log_{3}40$ is greater.
Work Step by Step
$60 $ is a number between $4^{2}=16$ and $4^{3}=64$,
so $\log_{4}60$ is a number between 2 and 3.
$40 $ is a number between $3^{3}=27$ and $3^{4}=81$
so $\log_{3}40 $is a number between 3 and 4.
Thus, $\log_{3}40$ is greater.