Concept:For a line to be tangent to an ellipse, the condition c2=a2m2+b2 must hold.Explanation:The given line is αx+4y=7.Rewrite it as y=−4αx+47.So slope m=−4α and intercept c=47.The ellipse is 3x2+4y2=1, i.e., 31x2+41y2=1.Thus a2=31, b2=41.Tangency condition: c2=a2m2+b2 gives 167=31⋅16α2+41.Solve: 48α2=167−164=163⇒α2=9⇒α=±3.Since point P is in the first quadrant, we take α=3.Tangent line: 3x+4y=7.Point of contact P(x1,y1) satisfies 33x1=44y1=71.Thus x1=71, y1=71.Eccentricity: e=1−a2b2=1−1/31/4=1−43=21.Focal distances: PS=a−ex1 and PS′=a+ex1 (foci at (±ae,0)).Here a=31, e=21, x1=71.So PS′=31+271 and PS=31−271.Among the options, 31+271 is present.