It's entirely possible that the budget would be $40M. At the time Psychonauts was made, $13M was a massive, huge game, a considerable budget for what was supposed to be one of the AAA experiences of its time. In order to scale that same expectation up to this or next generation, $40M is not an unheard of budget for dev alone. Another possibility is considering it $25M for dev, and $15M for marketing, which would also be pretty typical of current financials for current "big" games.