I really liked this problem!
First let's make sense of the information given:

A+B+C/3=32, deducing that the sum of A+B+C=96

B+C+D/3=23, deducing that the sum of A+B+C=69

Let's try to maximize B+C and reduce as much as we can quantity A. Suppose we say B+C is 68, therefore A=28 and d=1. Here quantity A is less than quantity B if you evaluate the average.
Let's do the opposite, minimize B+C to increase as much as we can quantity A. Suppose B+C=2, therefore A=94 and D=67. Here quantity A is bigger than quantity B.

Correct answer is D