You can VLSM at the proper boundaries
192.168.40.96 255.255.255.224 which would include hosts .97-.126. If the hosts don't fit in a neat VLSM, you can create an object group and enter them in there. Let's say you want .97-.100.
object-group network CERTAIN_HOSTS
network-object host 192.168.40.97
network-object host 192.168.40.98
network-object host 192.168.40.99
network-object host 192.168.40.100
You can also add VLSM networks in the object group above.
Hope that helps.