1/4 of 12 is the same thing as 12 divided by 4
"14 of 12 divided by 4" is only one expression, not two. The question implies a relation between two expressions and these do not exist!
1.1667
14
No. 32 can be divided (exactly) by neither 14 nor 12.
No. 102 can be divided (exactly) by neither 14 nor 12.
14
12.8571
12
14.8571
14.1667
168 / 14 = 12
6.8571
10.8571