Concept:Simplify the numerator and denominator separately, then divide the two fractions.Explanation:Simplify the numerator:32÷54=32×45=1210=65.Simplify the denominator using the lowest common denominator 60:41+53−31=6015+36−20=6031.Divide the two results:603165=65÷6031=65×3160=3150.Answer:3150Option D.