Takin $20kbps$ as $20KBps$
as it is cycle stealing mode so disk will interrupt the processor for every single Byte.
Data preparation time: $\frac{1}{20}=0.05ms$
Data transfer time for each Byte:$\frac{2+12}{800}=0.03ms$
using concept of pipelining, when data is transfering during $0.03ms$ then simultaneously data is preparing so it will take extra $0.02ms$ thereafter.
so total time to transfer $32B$ is : $(0.05+0.03)+(0.02+0.03)*31=1.63ms$