Windows 10 IP Forwarding
Solution 1:
If PC1 can ping PC2 and vice versa, the problem exists in your upstream router, in not having a proper route back to the 192.168.140.0/24 network.
To resolve this, go into your router settings and add a static route as follows : Network : 192.168.140.0 Mask : 255.255.255.0 Route : 192.168.130.47
Also enable Routing and Remote Access (RRAS) service from services.msc (automatic start).
This should solve your issue.
(You do not need to add any static route on PC1 or PC2, except IPEnableRouter set to 1).