When a line is a tangent to a circle then the point of a tangent on a circle is perpendicular and also equal to the radius
So for perpendicular.
4y + 3x - 44 = 0
So, a = 4
b = 3
c = -44
x = 5
y = 1
Putting the values in the formula, we get
P = -4.2
Since the radius of the circle 5 is not equal to P, The line is not a tangent to the circle.