Ummm I think 14 I am now sure tho..??
You will take 44+(40/100 * 44) = 44 + 17.6 = $61.60 ($61.60 is going to be the retail price of the lamp).
36x34= 1224cm²
(36-4)x(34-4)= 32x30= 960cm²
Area of frame= 1224
Area of picture inside frame= 960
So border = 1224-960= 264
ANSWER = 264cm²