I believe you can model this question as 0.69x = 44321.
In this case, "x" is a variable for how much Kizzmekia must earn to leave her with $44321 when a 31% tax is applied to this number "x."
Note that the reason why the coefficient of "x" is 0.69 instead of 0.31 is because she has 69% of her money left since 31% of the money was taken away.
So, dividing both sides of the equation leaves you with x = 44321/0.69
Simplifying leaves you with x = 64233.33
She must earn approximately 64233.33 dollars to have $44321 left after paying a 31% tax.
Hope this helps!