The inside perimeter would be the perimeter of the garden: 17 + 17 + 20 + 20 = 74 feet.
The outside dimensions would be 6 feet longer on each side ( 3 feet wide on both sides for the sidewalk)
Outside perimeter: 23 + 23 + 26 + 26 = 98 feet.
Total = 74 + 98 = 172 feet.