Make sure you draw a sketch to help you set up this problem.
The border will extend beyond the rectangle above, below, left, and right by the same amount, x.
Consider the border to be four thin rectangles along the sides and four little squares outside the four corners of the rectangle. The trick is to make sure you don't over or under count the portions that extend beyond the rectangles.
Each of those little squares are x by x for an area of x2. There are 4 of them, so that makes 4x2.
The thin rectangles along the width of the board will be 18 by x, for an area of 18x. There are 2 of those making 36x.
The thin rectangles along the length of the board will be 23 by x, for an area of 23x. There are 2 of those making 46x.
So, 4x2+36x+46x=86 in2
Combine like terms to get 4x2+82x = 86 in2
Now turn this into a quadratic equation equal to zero: 4x2 + 82x - 86 = 0
Factor to get (2x - 2)(2x + 43) = 0
x = 1 or x = -21.5 reject the negative value since that is an impossible border width
Therefore the width of the border is 1 inch.