Answer:
The file size for a 1024 second recording can be calculated as follows:
40960 samples per second * 16 bits per sample = 655360 bits per second
655360 bits per second * 2 channels = 1310720 bits per second
1310720 bits per second * 1024 seconds = 1342177280 bits
1342177280 bits / 8 bits per byte = 167772160 bytes
167772160 bytes / (1024 * 1024) = 160 MiB
So the file size for a 1024 second recording would be 160 MiB.
Step-by-step explanation: