Financial Mathematics question, please use formulas and handwritten work rather than excel (picture provided). Will rate kindly.

At an annual effective interest rate of i, i > 0%, the present value of a perpetuity paying 10 at the end of each 3-year period, with the first payment at the end of year 3, is 32. At the same annual effective rate of i, the present value of a perpetuity paying 1 at the end of each 4-month period, with first payment at the end of 4 months, is X. Calculate X. (A) 31.6 (B) 32.6 (C) 33.6 (D) 34.6 (E) 35.6