We know class B default NetWork mask : 255.255.0.0 ..But subnet mask is 255.255.224.0..
So 3 1's have been borrowed from host bits which will now become subnet bit.
for subnets there are 8 subnets ( 23 = 8 ) possible like 000, 001, 010 , 011 and so on ..... the first subnet is 000, second subnet 001, third 010 and fourth 011
Hence subnet no of 2nd subnet = 001 and second host will be : 00000 00000010..which can be written in dotted decimal notation as : 32.2. ( 001 00000 00000 010 )
The first 2 octets will remain undisturbed as they are part of network id.
So B) is the correct answer..