The answer to the problem is A
You didn't tell us what the choices are, so there's
nothing to pick from.
The most accurate estimation of (54 - 16) is 38 .
You would just do 3/5 * 55 = 33 movies were new releases.
Remark
Don't try and do this all at once. Break it down, otherwise you'll have layers and brackets all over the place.
Step One
Find 23/0.3
X = 23/0.3 = 76.7
Step Two
Now Divide by 20
x1 = 76.7 / 20
x1 = 3.83
Step Three
Take this result and put it over 24
x2 = x1/24
x2 = 3.83 / 24
x2 = 0.1597 <<<< Answer