Which equation would provide the best estimate of 32% of 44.7?
A. [tex] \frac{1}{3} [/tex] · 40 = n
B. [tex] \frac{2}{3} [/tex] · 45 = n
C. [tex] \frac{1}{3} [/tex] · 45 = n
D. [tex] \frac{2}{3} [/tex] · 44 = n