A. 2
B. 1
C. 4
D. 3

Explanation:

[(523 + 27) * (187 – 35) / (424 + 16)] / [110/22 of (2 * 38)]

= [(550 * 152) / 440] / [(110/44) * 38]
= (5 * 38)/(5/2 * 38) = 2

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