Suit yourself. I would consider this minutia beceuse as long as YOU are consistent in how you manage your rice measurements it’s irrelevant. Manufactures also do not provided dry vs cooked measures on the label.
If you’d like to worry about this then take your rice, weigh it dry, cook it, weigh it cooked, multiply by g carbs on the bag divided by dry weight, and get your cals/carbs. I bet it’s close to 40/140g.
I’ll even support your quest for the answer myself next time I cook rice.
Rice has always pretty much been assumed to be 50g carbs per cooked cup barring any variation in cooking method. Not sure you need to be any more calculated than that when the elite of putting on muscle and shedding fat aren’t.