0/23 into a /27 mask, and how many usable host addresses will there be per subnet?

How many subnets can be gained by subnetting 172.17.32.0/23 into a /27 mask, and how many usable host addresses will there be per subnet?

A.
8 subnets, 31 hosts

B.
8 subnets, 32 hosts

C.
16 subnets, 30 hosts

D.
16 subnets, 32 hosts

E.
A Class B address can’t be subnetted into the fourth octet.