Mam, as in the question it is mentioned that the instruction is designed with base register addressing mode, to calculate any branch target address for any branch ( conditional or unconditional) instruction , we have to use base register and not program counter.
It depends on the question. Had it been mentioned that instruction uses relative addressing mode, then we have to use program counter for calculating branch target address.
Therefore in this question,
Base register content is 32856.
Branch target address for jump instruction = 32856-30 = 32826.
