Bruce has 20 more legos than Kent who has 40 so Bruce has 20+40 = <<20+40=60>>60 legos

Simon has 20% more legos than Bruce who has 60 legos so that's .20*60 = <<20*.01*60=12>>12 more legos

20% more is 12 legos and Bruce has 60 so Simon has 12+60 = 72 legos

# Answer

72
<|im_start|>system
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<|im_start|>user
Simon has 20% more legos than Bruce, who has 20 more than Kent.  If Kent has 40 legos, how many does Simon have?
Please reason step by step, and put your final answer within \boxed{{}}.<|im_end|>
<|im_start|>assistant

user
72
Simon has 20% more legos than Bruce, who has 20 more than Kent.  If Kent has 40 legos, how many does Simon have?
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