Imagine the car wasn't moving but was hoisted up while it reached 40mph.
At this point, the centre of the wheel would be 0mph, the bottom would be -40mph (40mph in reverse) and the top would be 40mph as the wheel spins round in mid-air.
However, when the car is moving at 40mph, you have to add 40 on to each of the figures, so the bottom becomes 0mph (-40+40), the centre (the hub) becomes 40mph (0+40) and the top becomes 80mph (40+40).
Maybe we should just catch the bus instead :-)