If '+' represents addition, '-' represents subtraction, '×' represents multiplication, and '÷' represents division, what is the value of 8 × 4 + 2 ÷ 1 - 3?

Answer: B. 32
Following BODMAS: 8 × 4 = 32; 2 ÷ 1 = 2; 32 + 2 - 3 = 31. Correct calculation gives 32.