Consolidated Comprehensive income, Sep&Dec 2016 Q1

Hi sir, I am stuck in Q1, working 3, Ginny-disposal. The tutorial note says : The $14m gain as stated in the question would have been calculated as: ($44m-(20/60 of $90m)). I just wonder where do 20 and 60 come from. As far as I am concerned, $14m is the gain in the investment income within its individual financial statements to reflect the disposal, so just remove the $14m of profit on disposal. 14m is not calculated, it is told by the question. Many thanks