Since, we need 32 Hosts, that means the first address of the block will have n zeros in it's binary equivalent when moving from right to left part of the address.
where n is such that 2n>=Number of hosts required
So here you need 32 hosts so we will look for such address which has atleast 5 zeroes when we read the address from right to left as that will form the host id part of the block.
Look for the address 201.55.16.160
Here 160 can be represented as
1100 0000
as you can see we have atleast 5 zeroes when we look from right to left in the binary equivalent of the IP address. So that means, we can have atleast 32 hosts and in the first address of the block all host bits are set to 0's.
So (C) is the answer.