Let refractive index of glass is Rg, refractive index of air is Ra and refractive index of water is Rw.
The refractive index of glass with respect to water is given as,
Rgw=RgRw
98=RgRw (1)
The refractive index of glass with respect to air is given as,
Rga=RgRa
32=RgRa (2)
The refractive index of water with respect to air is given as,
Rwa=RwRa (3)
Substitute the values from equation (1) and (2) in equation (3), we get
Rwa=43
Thus, the refractive index of water with respect to air is 43.