Table:
text: 1975–76 Segunda División
Final table
Final table
Position_ Club Played Points Wins Draws Losses Goals_for Goals_against Goal_Difference
1 Burgos 38 51+13 20 11 7 54 31 +23
2 Celta de Vigo 38 49+11 19 11 8 42 22 +20
3 CD Málaga 38 47+9 21 5 12 75 39 +36
4 Real Valladolid 38 43+5 16 11 11 44 27 +17
5 Deportivo de La Coruña 38 42+4 18 6 14 47 36 +11
6 Barcelona Atlètic 38 41+3 13 15 10 46 47 -1
7 CD Tenerife 38 40+2 14 12 12 50 44 +6
8 Córdoba CF 38 38 16 6 16 48 48 0

text: 1975–76 Segunda División
Final table
Final table
Position_ Club Played Points Wins Draws Losses Goals_for Goals_against Goal_Difference
18 CD Ensidesa 38 33-5 11 11 16 31 46 -15
19 CA Osasuna 38 33-5 14 5 19 47 58 -11
20 Gimnàstic de Tarragona 38 28-10 10 8 20 29 54 -25

Question: Which position in the 1975-76 Segunda División has the highest with less than 54 goals, a loss of 7 and a goal difference of more than 23?