The level 40 FM can be defeated with most fleets, even old ones. Try a few of those while you re-learn how to play. The Punisher tokens will start you down the long and slow rebuild path, depending on how much you want to spend. 

The game has changed a LOT.

icebreaker, plus the 3day build token and 1 day build token every FM for it, Speed Sys6, Counter Reloader 4, High Yield Warhead, Garrison Battery MK-X, Alloy Armor MX-3, 2x Charged C1-M, 2x Charged C1-X, 4x Siege Rockets D100-V, 2x Sprint Countermeasure, 1x Phlanx4, 1x Hailstorm anti mortar D.  Single IB can auto a lvl 68 Garrison. 18d 5hr 37min 43sec build each, or swap out 1 of each charged armor for 1x D1-M and 1x D1-X and build time will be 15d 2hrs as good as, and will still auto the 68's. Either build free on map repair. Once Fully ranked, and hull retro fitted R10, Countermeasures retro R15, Alloy Def Sys R15, Countermeasure Weapons R15 then you can auto the 89's. As with everything, it takes time, gl

check this out for base builds and ship builds more videos are also there to watch