Three walls have wallpaper covering a combined area of 280 square meters. By overlapping the wallpaper to cover a wall with an area of 180 square meters, the area that is covered by exactly two layers of wallpaper is 36 square meters. What is the area that is covered with three layers of wallpaper?
Choose the correct choice from the following options.
A) 5 square meters
B) 32 square meters
C) 42 square meters
D) 83.3 square meters
E) 120 square meters

Rationale: "280 - 180 = 100 sq m of the wallpaper overlaps ( in either two layers or three layers ) if 36 sq m has two layers , 100 - 36 = 64 sq m of the wallpaper overlaps in three layers . 64 sq m makes two extra layers hence the area over which it makes two extra layers is 32 sq m . answer ( b ) ."
Answer: B