The value of $$90 \div 20  \text{of}  6 \times [11 \div 4  \text{of}  \left\{3 \times 2 - (3 - 8)\right\}] \div (9 \div 3 \times 2)$$ is:

$$90 \div 20  \text{of}  6 \times [11 \div 4  \text{of}  \left\{3 \times 2 - (3 - 8)\right\}] \div (9 \div 3 \times 2)$$

= $$90 \div 120 \times [11 \div 4  \text{of}  \left\{3 \times 2 - (-5)\right\}] \div (3 \times 2)$$

= $$\frac{90}{120} \times [11 \div 4  \text{of}  \left\{3 \times 2 +5\right\}] \div 6$$

= $$\frac{3}{4} \times [11 \div 4  \text{of}  \left\{6+5\right\}] \div 6$$

= $$\frac{3}{4} \times [11 \div 4  \text{of}  11] \div 6$$

= $$\frac{3}{4} \times [11 \div 44] \div 6$$

= $$\frac{3}{4} \times [\frac{1}{4}] \div 6$$

= $$\frac{3}{4} \times [\frac{1}{4}] \times \frac{1}{6}$$

= $$\frac{1}{32}$$

Hence, the correct answer is Option B