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Given B completed the remaining work in 23 days. This means he worked some days with A and then worked 23 days alone.

let's say together they worked for 'k' days : (A + B) x k
Then A left and B worked alone for 23 days to finish the work.

From this an equation can be formed: Rate x Time = Work
(A + B) x k + B x 23 = 1

total work is 1

A does 1 unit of work in 45 days, B does 1 unit of work in 40 days

Hence, Rate of A = 1/45, Rate of B = 1/40

Put these values in above equation we will get k = 9
This means that they together worked for 9 days after which A left and B continued to work till the end for 23 days more.
Hence option D
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