In 1974 IPD offered a wheel for the 140 in their catalogue which looked to be an American Racing Torq Thrust (that name just kills me) or a clone. American Racing is still in business and selling wheels with the same name. I don't know whether they offer up the correct bolt pattern, offsets and widths for a 140.
https://www.americanracing.com/wheels/torq-thrust/
In the mid '70s the Torq Thrust was the go to wheel for all the Datsun 510 owners who wanted to pretend they were in a BRE Datsun 510 (although I don't know that BRE used American Racing wheels).
Cragar offers similar period styles wheels.