Task: Question Answering
Input (English): Question: The number of boxes in a warehouse can be divided evenly into 12 equal shipments by boat or 32 equal shipments by truck. What is the smallest number of boxes that could be in the warehouse?

 Option A:  27

 Option B:  33

 Option C:  96

 Option D:  81

 Option E:  162
Output (English): Option C