Answer
See below
Work Step by Step
The sum of the angles of the triangle is $180^\circ$
$$A+B+C=180^\circ\\B=180^\circ-A-C\\B=180^\circ-32^\circ-67^\circ\\B=81^\circ$$
Use the law of sines:
$$\frac{a}{\sin A}=\frac{b}{\sin B}=\frac{c}{y\sin C}$$
First we obtain: $\frac{c}{\sin C}=\frac{b}{\sin B}\\c=\frac{b}{\sin B}\times \sin C\\c=\frac{31}{y\sin 81^\circ}\times\sin 67^\circ \approx 28.9^\circ$
Hence, the correct answer is B.
