For quick and dirty I’d probably just go with 3738 = 4040 -> 16% which is kinda close to 14% eh?
Quick and dirty and accurate is 38=40-2. So 38x37=(40-2)x37=40x37-2x37=1480-74=1406
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They have even forgotten one of the most basic grammar rules - always fully spell out an acronym the first time you use it. Looking at you MicroSoft (MS). No, I don't know what TLA* is, and now this document is completely useless to anyone who doesn't know what TLA is, especially since you've also not linked to any resources about TLA