To calculate the IQ, we use the following formula:
\[
IQ = \left( \frac{\text{Mental Age}}{\text{Chronological Age}} \right) \times 100
\]
Given that the mental age (MA) is 14 and the chronological age (CA) is 10, we can substitute the values into the formula:
\[
IQ = \left( \frac{14}{10} \right) \times 100 = 1.4 \times 100 = 140
\]
Thus, the IQ of the 10-year-old girl with a mental age of 14 is **140**.