Need to start with the total square footage to be painted:
(2) short walls @ 14' x 8' = 112 x 2 = 224 sq ft.
(2) long walls @ 20' x 8' = 160 x 2 = 320 sq ft.
So total area to be painted is 544 sq ft.
i gal covers 130 sq ft,, so you will need 544/130 = 4.18 gals of paint.
Unfortunately you have to buy in 1 gallon increments, so you will need to buy 5 gals!
5 gal x $22/gal = $110