It might be a big gap, but considering it is not normally possible to exceed ~100 IBUs it might be why there is the difference. So the calculated 114-140 just isn't going to happen in reality. It would be weird if they were reporting measured IBUs, it is rare to see that reported, but it happens with some commercial beer clone recipes. I think the Pliny the Elder recipe reports measured, but I'm not sure which version in which magazine.
Anyway, it could also be because they are expecting you to do a concentrated boil, since most extract brewers do.
If it were me, I would go off of some of my own recipes to figure out my utilization and then if necessary cut down the 60 minute hops to match the target IBUs. You could also contact them and ask how they calculate IBUs for their kits.