R1 is connected with 2 IPs namely 192.16.1.135 and 192.16.1.110.
X has IP address 192.16.1.97 with 192.16.1.011***** as network id in the last octet. So, the gateway should also have the same network id as 192.16.1.011*****. 192.16.1.110 has the same Network ID and hence should be the gateway for X node.