Jane works 20 hours per week. Her entitlement is:
20 / 37.5 x 140
= 74.6666 hours' holiday
= 75 hours 6 minutes
Between us it took us ten minutes to realise just what the problem is here. And another ten to believe it had become official mathematics.
*(To spare you our agonies: .66 of an hour is not sixty six minutes)