Formula:
* C = (F - 32) * 5/9
Where:
* C = degrees Celsius
* F = degrees Fahrenheit
Calculation:
1. Subtract 32 from 140: 140 - 32 = 108
2. Multiply the result by 5/9: 108 * (5/9) = 60
Answer: 140 degrees Fahrenheit is equal to 60 degrees Celsius.