The 40-watt solar panel can only add 16Ah to the battery bank, so if you're using a Lead-acid or AGM small 12v battery you'll need a 30Ah battery. But, I would recommend a 50Ah battery but for lithium-ion a 20Ah battery will be a best suit [pdf]
A typical solar panel generates between 1.3 to 1.6 kilowatt-hours (kWh) per square foot annually, though actual production varies significantly based on location, installation angle, and environmental conditions. [pdf]
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