Concept:Use the algebraic identity a2−b2=(a−b)(a+b) to simplify the expression.Explanation:Let a=32672 and b=21864.Then the numerator is 326722−218642=(32672−21864)×(32672+21864).Compute 32672−21864=10808.Compute 32672+21864=54536.Now the expression becomes 1080810808×54536.Cancel the common factor 10808 from numerator and denominator.The result is 54536.Answer:54536 (Option D).