There is a bit of confusion still. 8./KG 40 would not have 35 aircraft on its establishment but III./KG 40 would have:
http://www.ww2.dk/oob/bestand/kampf/biiikg40.html
Capable of operations is another matter!. Some records state that 8./KG 40 became Transportfliegerstaffel Condor in November 1944 but as early as 11 Oct 44 were losses being recorded as this unit. It operated aircraft formerly from 7 & 8 Staffel. It did not become 4./TGr 20. Sonderkdo Condor was formed within 14./TG 4 in Jan 45 but operated in the Med. It appears that 7./KG 40 became non-operational in July/August 1944. Fascinating nonetheless