First of all let me laugh at the comment that 55hp/5ac rings are better than djarns. Even at level 11 my sk gets 23ac from djarns ring and 7 ac from 5ac 55hp ring. Agility improves your ac. In addition agility improves you ability to avoid being hit(although the effect is small above 75 agility).
With 40k budget I think I would do something like this( I sorta guessed on prices)
Weapon: noct blade, moss, or ebon mace(8-15k), clay guardian shield(1k?)
Chest: darkforge (1k)
Earrings: diamondine earings(1.5kish for pair)
Arms: darkforge(400)
Legs: darkforge(800)
Head: SSB(500)
Feet; darkforge boots (400)
Rings: 2x 55HP(500 pair)
Face: Mask of Wurms (1-2k)
Neck: black sapphire +55hp/mana (4k)
Waist: FBSS (13k)
Bracers: Granite Bracers(2.5), bracer of scavenging(1.5)
Ranged: runed bone fork(500)
Shoulders: Crested Spaulders(300)
Gloves: sebilite scale gloves (500)
Back: hooded black cloak(3k)
generally hp(or sta) and ac matter most as a group tank, but if you solo alot via fear kiting str becomes relatively more important as does mana(or int).
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