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Bunuel
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Let the first number be a and the second number be b.
From the first relation, 2a + 3b = 100....(i)
From the second relation, 3a + 2b = 120....(ii)

After 3*(i) - 2*(ii),
5b = 60,
b = 12

Thus, 2a = 100 - 36
Or a = 32

Thus, the correct option is B.
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