The total number of valence electrons in the phosphate ion is

32

Step-by-step explanation:

There are two ways you can count the valence electrons.

A. From the Periodic Table

1 × P (Group 15)               =   5

4 × O (Group 16) = 4 × 6 = 24

+3 e⁻ (for the charges)   =  3

                              Total = 32

B. From the Lewis structure

In the Lewis structure (below), each line (bond) represents a pair of bonding electrons, and each dot represents an unbound electron (half a lone pair).

5 lines (bonds)                    = 5 × 2 = 10

3 single-bonded O atoms = 3 × 6 = 18

1 double-bonded O atom              =  4

                                              Total = 32

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