Hi there!
The answer is C.
14 × 32 = (4 × 32) + (10 × 32) = 128 + 320 = 448
In the first step we splitted 14 up into two different parts that are easily multipliable. These two parts are 4 and 10. She must multiply 32 first by 4 and then we must multiply 32 by 10. This way we multiplied it a total of 14 times, just as we should.
14 × 32 = (4 × 32) + (10 × 32)