Step 1: Assume a total mass of the compound
Assume the total mass of the compound is 100 g. This allows us to easily calculate the mass of sulfur and oxygen.
\[
\text{Mass of sulfur} = 40 \, \text{g}, \quad \text{Mass of oxygen} = 60 \, \text{g}
\]
Step 2: Convert the masses of sulfur and oxygen to moles
The molar mass of sulfur (\( \text{S} \)) is 32 g/mol, and the molar mass of oxygen (\( \text{O} \)) is 16 g/mol.
\[
\text{Moles of sulfur} = \frac{40 \, \text{g}}{32 \, \text{g/mol}} = 1.25 \, \text{mol}
\]
\[
\text{Moles of oxygen} = \frac{60 \, \text{g}}{16 \, \text{g/mol}} = 3.75 \, \text{mol}
\]
Step 3: Find the ratio of moles of sulfur to oxygen
The ratio of moles of sulfur to oxygen is:
\[
\text{Ratio} = \frac{1.25}{1.25} : \frac{3.75}{1.25} = 1 : 3
\]
Step 4: Write the empirical formula
The empirical formula is the simplest whole-number ratio of atoms in the compound. The ratio of sulfur to oxygen is 1:2, so the empirical formula is \( \text{SO}_2 \).
Answer: Therefore, the empirical formula of the compound is \( \text{SO}_2 \). So, the correct answer is option (1).