One good place to farm this is in Carla's half of the chapter called "Debriefing" (~the twelfth chapter). This is the chapter where she has to work her way through some old storage files to find info on an old case.
To get through the level, you have to do this mini-game to control her breathing. Every time you fail, she loses 10 mental health. For the achievement, deliberately let her fail over and over again until she reaches zero and the achievement unlocks.