Answer
Option (d) is right
(d) $ 32^{\circ} 52' $
Work Step by Step
$67^{\circ} 22' $ - $ 34^{\circ} 30' $
$67^{\circ} 22' $ can also be written as $66^{\circ} 82' $ ( carrying 1 degree i.e. 60 minutes to the minutes column)
therefore the problem becomes-
$66^{\circ} 82' $ - $ 34^{\circ}30' $
$ 66^{\circ} 82' $
- $ 34^{\circ} 30' $
________
$ 32^{\circ} 52' $
Answer is $ 32^{\circ} 52' $
