30K would be on the higher end for air source. My install this year was 25k CDN including a lot of duct work.
40K is also on the low end for geothermal. I'm guessing you were able to trench instead of drill?
If you can afford ground source it's by far the best option in cold climates. Steady ground heat means you get the same efficiency all year round. The install can be eye-watering though.
