The stopping sight distance (SSD) is given by the formula:
\[
SSD = v_0 \times t + \frac{v_0^2}{2a},
\]
where:
- \( v_0 = 90 \, \text{km/h} = 25 \, \text{m/s} \) is the design speed,
- \( a = 3.5 \, \text{m/s}^2 \) is the deceleration rate,
- \( t \) is the perception/reaction time.
Rearranging the formula to solve for \( t \):
\[
t = \frac{SSD - \frac{v_0^2}{2a}}{v_0}.
\]
Substitute the given values:
\[
t = \frac{140 - \frac{25^2}{2 \times 3.5}}{25} = \frac{140 - 89.29}{25} = \frac{50.71}{25} = 2.03 \, \text{s}.
\]
Thus, the perception/reaction time is \( \boxed{2.03} \, \text{s} \).