Instrument Air Dryers are generally rated for the following conditions

100F inlet temperature

100 psig inlet pressure
If inlet temperature and pressure is different from the rated conditions then correction factor is to be multiplied to get the actual capacity
In our case,
Discharge temperature of the compressor: 125F (approx)
Discharge pressure of the compressor: 139.3 PSI
V1= V2 x PC x TC
V2= Dryer inlet flow SCFM
V1= Dryer flow capacity SCFM
PC= Pressure correction factor
TC= Temperature correction factor
Vendor to specify the pressure correction factor & temperature correction factor for sizing the dryers
Dryer Sizing calculation
Temperature correction factor = 0.85
Pressure correction factor = 1.16
V1 = (260)x(1.16)x(0.85)= 256.36 scfm