CARBS
Cut out the fruit - you are not going to be able to stay under 40 carbs if you are eating any fruit at the beginning. I didn't add fruit back in to my diet until I was in maintenance and I pretty much never eat an entire piece of fruit in one sitting. Too many carbs and spikes my blood sugar up too high now that I'm off all diabetes meds.
You'll also need to cut out breads, rice, pasta and cereal. None of that is going to fit into your "under 40 grams" a day rule.