1. skill (c)
ability (a)

2. mountain

3. wind

4. match (fire)

5. border

6. sweets

7. truth

8. driver licence

9. barcode

10. beach

11. contest

12. shower

13. soul

14. river

15. client

16. trash can, bin (c)
trash can, bin (p)

17. singer

18. soup

19. photo

20. failure

21. phrase

22. test

23. soap

24. fork

25. lemonade

26. neighbor|neighbour

27. storm

28. driver

29. payment

30. corner

31. document

32. lake

33. table

34. restaurant

35. exception

36. lawyer

37. calendar

38. bird

39. swimmer

40. field