Below is an context that describes a sql query, paired with an question that provides further information. Write an answer that appropriately completes the request.  # noqa: E501
### Context:
CREATE TABLE table_30121082_1 (poor_law_union VARCHAR, area__acres__ VARCHAR)
### Question:
What are the Poor Law Unions when the area (in acres) is 142?
### Answer:
SELECT poor_law_union FROM table_30121082_1 WHERE area__acres__ = 142