Answer
28.5 kHz
Work Step by Step
The beat frequency is 5 kHz. The other whistle differs in frequency from 23.5 kHz by $\pm5kHz$. If the frequency of the Brand X whistle were 5 kHz lower than 23.5 kHz, it would be audible to humans.
Therefore, brand X must be 5 kHz higher in frequency than 23.5 kHz. The frequency of the brand X whistle is 28.5 kHz.