Work From Home Policy - If anyone wants to take a Paid Time Off during the week

We are planning to start a policy called Work From Home(WFH) whose details are as below in brief.
People can earn privilege to Work from Home once in a week on Tuesday/ Wednesday/ Thursday if:
• They worked in office for at least 40 effective hours in the previous week (32 in case they had worked from home one day in previous week) as per their shift schedule based on the report from the attendance system.
• We offer 24 PTO (Paid Time Off) to all employees during the year.
My question is, If anyone wants to take a PTO during the week then how will he complete his 32 hours in the second week to avail the another one day as WFH?
Could you please guide/suggest/explain your views in detail.

Dear Ratnesh,
Why you wish to link WFH with employee leave is not understood. Anyway, that is your call. Secondly, what if some closed holiday falls in the week? Does it mean that nobody will be eligible for WFH in the subsequent week? Please deliberate on this point also.
Ok...
Dinesh Divekar

Thanks Dinesh Sir, can you please guide how Can we limit the number of work from home options per month ?
Or should keep this as case to case basis?
If suppose we fixed 12/per year. One can take 1 work from home option per month and if due to some reason someone do not take then can 12 work form option convert into leave?