In the diagram , AB and BC are both tangent to P

Since AB and BC are both tangent to the circle P, their length is the same.
So we have the following equation:
[tex]2x+7=31[/tex]Solving this equation for x, we have:
[tex]\begin{gathered} 2x=31-7 \\ 2x=24 \\ x=\frac{24}{2} \\ x=12 \end{gathered}[/tex]So the value of x is 12, therefore the correct option is the first one.