Let us draw the figure as below -

It is given to us that l and m are parallel to each other.

Here, n is a transversal intersecting l and m which are parallel to each other.

Also, we have ∠pqm = 44° - - - - (i)

We have to find the value of x, i.e., ∠qpl

We know, if a transversal intersects two parallel lines then each pair of corresponding angles is equal.

Here, the transversal n intersects two parallel lines l and m. So, the following holds true for the corresponding angles.

∠pqm = ∠npl

⇒ ∠npl = 44° (From (i), we have ∠pqm = 44°) - - - - (ii)

Again, the linear pair axiom states that

If a ray stands on a line, then the sum of two adjacent angles so formed is 180°.

Here, we can see that l is a ray standing on the line n.

⇒ ∠npl + ∠lpq = 180° (By linear pair axiom)

⇒ 44° + ∠lpq = 180°

⇒ ∠lpq = 180° - 44°

⇒ ∠lpq = 136°

⇒ x = 136°

Thus, the value of x is equal to 136°.