I don’t think it is, sorry I’m not 100% sure, good luck though
Answer:
The Babylonians employed a number system based around values of 60, and they developed a specific sign—two small wedges—to differentiate between magnitudes in the same way that modern decimal-based systems use zeros to distinguish between tenths, hundreds and thousandths.
Solution:
We are given with the two numbers=32 and 96
Product of the given numbers=
But Rosa rewrites the 96 as a sum or difference of two numbers and uses the distributive property
As we know, the Distributive property is 
Now, 
So, option 'd' is correct