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subnovamuum
The answer is A, 38.

The two angles are complementary so 3x-36+2x+26=180

Just simplify from there.
If m//n the external conjugated angles must be complementary:
(3x-36)°+(2x+26)°=180°
(3x-36+2x+26)°=180°
3x-36+2x+26=180
5x-10=180
5x-10+10=180+10
5x=190
5x/5=190/5
x=38

Answer: Option A. 38