Based on the anchor text given and the percentage of links 40% I am confident Google has recognized this possible negative SEO attack and automatically ignored the links.
Something you should also consider; What SEO tools are you using to detect these links? 3rd party or Google search console? Please, keep in mind that some neg SEO attacks can be very smart, you see, some of them will use links or dodgy PBN sites that are totally bot blocked from common SEO tools crawlers such as MOZ and Ahrefs.
May I suggest you rip out a tool called "Screaming Frog" It will detect and find any blocked 3rd party SEO tool domains and you will be able to detect more link spam to add to your d/vowl file.
Can I ask some questions about yourself and your website?
Have you had any fall outs, email fights or unhappy customers of late or in the past?
What is the niche of your website? It is a clean authority site?
What are we looking at in terms of authority scores?
Do you suspect any of your launching this attack?
How popular is your website and was it doing well in terms of business?
Have you been working hard on your rankings and have been climbing fast above others?
Basically, have you pissed anyone off?
From the information you have given, I would shoot for a recovery, but be warned, your rankings won't return to where they were before the attack. During the cleanup, please use a good press release distribution service. One that distributes your PR to a few hundred live sites. However, keep in mind please use generic anchor text such as, statistics anchors, see here, read more here ect ect. Avoid using niche matched keywords.
To conclude, it's not likely Google has counted the bad links, as mentioned and mentioned by others Google usually ignores bad links. Penalties only happen due to thinks like cloaking and anchor text overoptimization.
There are two types of penalties handed down by Google.
1. Algorithmic penalty
2. Manual penalty.
I suggest you research the difference between the two.
May I also suggest, if you have a WordPress site and you are using the Yoast plugin. Please make your landing page/ home page "Canonical" to see if that corrects the issue. Your homepage rankings loss can also be due to your own content and title cannibalization. Google could be simply confusing/conflicting your homepage with a sub/directory or article on your site.
To fix this issue and see if the is a cause of your problems, Go to your homepage, click edit, go down to the bottom of the page where you see the Yoast plugin and then click on the advanced field. Now, enter on your homepage URL into the section that says "canonical". Now click save. Once complete go to GSC and request a recrawl of your homepage. - Now sit back and watch happens over the next 24 to 48 hours
Please also make sure you only have a 1 H1 tag on your homepage. Also, check your rankings in Bing. Have they also sunk you?
I know a very good SEO scam investigation service that can also help, feel free to send me a PM and ill pass on the details.
Good luck with it all.