Let
x = amount of 20% solution used (mL)
y = amount of solution used with unknown concentration (also mL)
c = the unknown concentration (%)
There are 40 mL of the new solution, so
x + y = 40
We use 10 mL of the 20% solution, so x = 10.
Each mL of either solution contributes c/100 mL of acid. So if 1/4 of the new solution (which is 10 mL) is made from the 20% solution, then this solution contributes
(20/100) * (10 mL) = 2 mL
of acid to the new one.
The new solution has a concentration of 32% acid, meaning it contains
(32/100) * (40 mL) = 12.8 mL
of acid. This means (12.8 - 2) mL = 10.8 mL of acid are provided by the second solution of unknown concentration.
We used 30 mL of the unknown solution, so the concentration is c such that
(c/100) * (30 mL) = 10.8 mL ==> c = 36
Putting everything together, we found c by setting up the equation
0.2 * 10 + c/100 * 30= 0.32 * 40
From your given options, pick whatever is equivalent. It's hard to tell what each option is, so I'll leave it to you.