Rectangles are AEHD, AEFB, BFGC, CGHD AEGC, BFHD, EMNG, GNOH, HOIP, IPQJ, JQSK, KSTL, EMOH, GNPI, HOQJ, IPSK, JQTL, EMPI, GNQJ, HOSK, IPTL, EMQJ, FNSK, HOTL, EMSK, GNTL, EMTL, QUVR, RVWS, SWXT, QUWS, RVXT, QUXT.
Total rectangles = 33
$$\therefore$$ The correct answer is option D.
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