Lu of St Peter's RC Primary School,
sent us the following working:
I use two equilateral triangles and two isosceles triangles to
make a basic rectangle.

I have $20$ equilateral triangles and $20$ isosceles
triangles, so I can make $10$ basic rectangles.
I can make:
1 row of $10$ basic rectangles long side down ($1$ row of $ 9,
8, 7, 6, 5, 4, 3, 2$ basic rectangles as well).

$2$ rows of $5$ basic rectangles ($2$ rows of $4, 3, 2, 1$
basic rectangles as well).

$1$ row of $10$ basic rectangles ($1$ row of $9, 8, 7, 6, 5, 4,
3, 2$ basic rectangles as well).

$2$ rows of $5$ basic rectangles ($2$ rows of $4, 3, 2, 1$
basic rectangles as well).

$3$ rows of $3$ basic rectangles

Totally I have made $31$ rectangles.