From the Mouth of Babes

Will has this thing lately about spelling words.  Today we had this conversation:

Me:  How do you spell you name?

W:  W - I - L - L

Me:  How do you spell Ben's name?  (his friend)

W:  B - E - N

Me:  How do you spell mom?

W:  (with no hesitation at all):  40 -40!!