[LearnedfromTV]

Call. Blinds this high you have no choice. If he pushed AA or KK good for him but most of the time he wouldn't. That leaves QQ-99, AK-AJ if you want to be conservative, but the guy has been aggressive and he can increase his stack 12% if everyone folds; he's probably pushing more hands than that. Because of the stack sizes, the only difference between this and a standard raise is that (in his mind) he's basically giving up the chance of you playing back at him in exchange for not having to see a flop if you flat call. (He puts the other stacks are allin either way) That doesn't smell like AA/KK to me.

The biggest mistake you make is thinking that 40K is somehow insignificant. Yeah, you two have a decent lead on each one of them individually, but collectively, at least one of them will double up pretty soon and completely change the stack dynamics.

Edit: I suppose an extreme payout distribution could sway this to a fold, like 33-30-27-5-3-2 or something, but a normal top heavy payout, call and it isn't close. Even more so if 'topheavy' means there's a sizeable jump from 2nd to 1st, rather than just not much for 4th-6th.