54 km/h
Average speed = \( \frac{\text{Total distance}}{\text{Total time}} \).
Let distance AB = \( d \).
Time from A to B = \( \frac{d}{60} \), time from B to A = \( \frac{d}{40} \).
Total distance = \( 2d \), total time = \( \frac{d}{60} + \frac{d}{40} = \frac{2d + 3d}{120} = \frac{5d}{120} = \frac{d}{24} \).
Average speed = \( \frac{2d}{\frac{d}{24}} = 2 \times 24 = 48 \) km/h.
Thus, the answer is 48 km/h.