Concept:Use the least common multiple (LCM) of numerators to express the given ratios with a common factor.Explanation:Given 32a=54b=43c.LCM of 2, 4, 3 is 12.Multiply each fraction by 121:32a×121=18a,54b×121=15b,43c×121=16c.Thus 18a=15b=16c.So a:b:c=18:15:16.Let a=18u, b=15u, c=16u for a common factor u.Substitute into a18a2+c2−b2:18u18(18u)2+(16u)2−(15u)2=u1324u2+256u2−225u2=u1355u2=u1⋅u355=355.Answer:355 (Option B).