Wife is 40 years old. Son is \(\frac{3}{8}\) of his wife's age (reconstructed).

• Son = \( \frac{3}{8} \times 40 = 15 \) years old
• Lionel = 3 × Son = 3 × 15 = 45 years old this year
• Next year, Lionel = 45 + 1 = 46 years old

Final Answer: 46