If x is the number of 30 days period, the cost of gift cards after x days unused is,

And for the second gift card:

The equation for x is,

Solve the equation for x.

So after 20 unused days, the value of cards are equal.
(b)
Substitute 20 for x in equation 95 - 4x to determine the value of the card.

So the value of cards, when they are equal, is $15.