She has 7.5 yards of elastic.
Each mask requires 14 in of elastic.
To calculate how many masks she can make, we have to divide the amount of elastic she has by the amount of elastic each mask requires:
She can make 19 masks.
NOTE: we can use the equivalencies of the units as ratios with value 1 to multiply and have the units we need for the problem.
Answer: 19 masks.