What is the value of 

$$32 \div 4  of  2 \times 3 + \left[5  of  6 - \left\{7  of  8 (10 + 6  of \frac{5}{6} \div 5 - 1) \div 80\right\}\right] - 7 \times 3 \div 2$$?

$$32 \div 4 of 2 \times 3 + \left[5 of 6 - \left\{7 of 8 (10 + 6 of \frac{5}{6} \div 5 - 1) \div 80\right\}\right] - 7 \times 3 \div 2$$

=$$32 \div 8 \times 3 + \left[30 - \left\{56 (10 + 5 \div 5 - 1) \div 80\right\}\right] - 7 \times 3 \div 2$$

=$$4 \times 3 + \left[30 - \left\{56 (10 + 1 - 1) \div 80\right\}\right] - 7 \times 3 \div 2$$

=$$12 + \left[30 - \left\{7\right\}\right] - 7 \times 3 \div 2$$

=$$12 + 21 - 7 \times 3 \div 2$$

=22.5

So, the answer would be option d)22.5