the harsh thing is his stack size, he has $102 at the river and the pot is $184 if you raise $40 pot is 224 if he raises allin u need to call ~60 into a ~320 pot which is great odds over 5-1.

So a $40 - $60 river bet will surely commit you to call if he pushes? in this case maybe check and hope for a cheap showdown?.. and fold to a big bet - i dunno i think this is where you need a read on the player for more of an idea of his hand value