We will use the rule of tangents drawn from a point outside the circle to solve the question
If two tangent segments are drawn from a point outside the circle, then they are equal in length
From the given figure we can see a circle and 8 tangents are drawn from 4 points outside the circle
Then every 2 tangents are drawn from a point outside the circle are equal in lengths
Let us draw a sketch to see them
Now, we can find the length of each side of the quadrilateral

To find the perimeter we will add the lengths of the 4 sides

The perimeter of the quadrilateral is 59.6
The answer is the 3rd choice