How to upgrade windows 8.1 to 10 using sd card

I have linx 8 tablet pc with windows 8.1 installed. Inteal disk space is 32 gb of which about 15 Gb is free now. But while trying to upgrade it to Windows 10, it is showing low disk space. Then I installed 32gb sd card of which about 30 Gb is free (formatted as ntfs). I also have changed default download location of c drive to sd card by right click c:/users/downloads > Properties > Location > sd card. But still dialog box is showing low disk space. It seems to be no effect on changing location of Download folder. There is only last day of free upgrade. Please tell me how to set up sd card so that during upgrading it uses sd card as dowloading required files for upgrading.

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