We definitely need a more close up photo to give you and accurate determination about the steps. That said, the coin is extremely clean and seems to have very good luster. You have a gem 1939 Rev of 40 with a legitimate shot at premium gem.
You may have a winner. The only question in my mind is whether there's a small nick in the steps between the first and second columns.
From the look of that on my 5x I really didn't see much that breaks the steps that I see. But I might be wrong. I have to look it again later today. So is common for 39 with 1940 steps??
You could send the coin to someone who can take better photos. I will do it for free. PM me if interested redcent230.