Question

(71.78 × 59.88 ÷ 17.92 ÷ 120.22 × 161.72)% of 32 = ?

What approximate value will come in place of the question mark (?) in the following question? (Note: You are not expected to calculate the exact value.)
A 120
B 104
C 135
D 80
E none of these
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