There are only daft answers, very few daft questions! We all had to learn to talk and to walk, and the many other things that we do in life.
All the books mentioned (Zeus Charts, Tubal Cain's "Model Engineer's Handbook, The Amateur's Lathe, The Amateur's Workshop and the Workshop Practice series etc) are useful. Also folk like Chronos, Tracy Tools, and The Tap and Die Company produce charts for tapping giving drill sizes.
Based on my experience, if you are using Model Engineer 40 tpi, (and 32 tpi) threads remember that the thread depth is small (only 0.016" for 40 tpi) so will not drag a Tap or a Die held in a Tailstock along the lathe bed without risk of stripping.
Do use a sliding Tap or Die holder, (My sliding tap holder is a shop made ER25 holder sliding on the arbor for the proprietary sliding Die Holder for the Tailstock).
Good Luck, and don't be afraid to ask advice.
Howard