If the perimeter of a rectangle is 14 inches, then its area is 10 square inches.
I take it you're supposed to provide a rectangle with a perimeter of 14 inches but an area that is not 10 inches?
Easy enough. What are the side lengths that would make the perimeter 14 inches? You're only going to have two lengths, because for each side, there is one side that is the same length, or else it's not a rectangle.
Find a list of side lengths that will, when pushed through the area formula, give an area that's not 10 square inches.