|Thanks for the reply..|
As far as I can tell which I haven't been able to get into the sonicwall to verify, hopefully today, the outside of the sonicwall is 22.214.171.124 the inside is 192.168.x.x, the outside interface is plugged into the (SMG). Thus I believe that the SMG has the 126.96.36.199 address assigned to it.
Meaning that my phone system as far I'm thinking would use 188.8.131.52 as the gateway since that is what I am connected to by way of a 5 port switch.
I have tried to access 184.108.40.206 web interface from the phone system side and pulled a page can't be displayed. When I was able to ping 220.127.116.11, not sure if SMG has web interface disabled???
Both the Sonicwall and the phone system are connected directly to ISP1 modem(SMG), only the phone system has a switch between it and the modem, which I am thinking about replacing with a router today