The solution is 31.6. Please show work. Thank you.

Problem 20.18 t At an annual effective interest rate of i,i > 0%, the present value of a per- petuity 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 pay- ing 1 at the end of each 4-month period, with first payment at the end of 4 months, is X. Calculate X