Arcade: Show names as labels if a condition is met

[Ed_]

Based on the dummy data below how can I show only those values under `C1` as labels when let's say values of `C2` are greater than 40?

Sample data:

C1	C2
A	20
B	0
C	60
D	40
E	70
F	35
G	80
H	90
I	15

[Ed_]

Thank you all 🙂 all of these work like a charm, cheers 👍