$40k for entry level is unfortunately not unusual in NYC for Q/A. You are not going to get a Q/A 'Engineer' at that rate but maybe someone who has a non-technical background who knows testing or a recent bootcamp grad looking for real world experience.

Correct and also based on candidates' profile, we could maybe do part-time for this position.

Yeah, looking at the position, that would pay more than that in Portland. Not sure who is going to do that in NYC.