Simplify the following expression:

$$\frac{\left(12 + 5 - \frac{48}{16} + 71\right) + \left(\frac{\frac{72}{36}+6\times7}{11}\right) \times \left[\left(51 + 4 - 13 \right) + \left(13 - 12 \times 7\right)\right]}{232}$$

A

$$\frac{-31}{233}$$

B

$$\frac{31}{232}$$

C

$$\frac{41}{232}$$

D

$$\frac{-31}{232}$$