Even though this function depends only on two variables, instead of three, we can use the same methods to compute the gradient and tangent line. The gradient vector is
∇f (x, y) = yi + xj
∇f (3, 2) = 2i + 3j
The tangent line is the line through (3, 2) that is orthogonal to ∇f (3, 2). It has the equation
fx (3, 2)(x − 3) + fy (3, 2)( y − 2) = 0
2x + 3y = 12