CREATE TABLE table_14224 ("T-35" TEXT, "T-100" TEXT, "KV-1 M1940" TEXT, "KV-1 M1941" TEXT, "KV-1 M1942" TEXT, "KV-1S M1942" TEXT, "KV-85 M1943" TEXT, "IS-2 M1945" TEXT, "IS-3 M1945" TEXT)

What's the IS-3 when the KV-85 is 40?
SELECT "IS-3 M1945" FROM table_14224 WHERE "KV-85 M1943" = '40'
SELECT "IS-3 M1945" FROM "table_14224" WHERE "KV-85 M1943" = '40'