The answer is 214.
It is said that the program is using dynamic scoping (not dynamic programming -_-).
When the first time function f1() is called, it returns 26.
f2() when called returns 51.
f3() when called returns 100. Why? Because the program is using the dynamic scoping so it will depend on the value of x in the main() function.
Again when f1() is called, it returns 27, because of static storage.
So the total sum would be - 10 + 26 + 51 + 100 + 27 = 214.
I hope I didn't miss any important point here.