Tangent. 3x+2y=4 means y=−23x+2, so m=−23.
Which conic? The point (3,21) on x2+a2y2=a2 (II) gives 3+4a2=a2, so a=2: the ellipse 4x2+y2=1.
Tangent form (iv). a2m2+1=3+1=2. ✓
Contact point (R).
(a2m2+1−a2m,a2m2+11)=(223,21)=(3,21).
✓
(D)