Recall that:

$$\alpha \text{VaR} = -\mu_{P/L} + \sigma_{P/L} Z_\alpha$$

Therefore, the 95% VaR is:
$-14.1 + 28.2 Z_{0.95} = -14.1 + 28.2 \times 1.645 = 32.289$

The 99% VaR is:
$-14.1 + 28.2 Z_{0.99} = -14.1 + 28.2 \times 2.326 = 51.4932$