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A man has some hens and cows. If the number of heads be 48 and the number of feet equals 140, then the number of hens will be_________?

A man has some hens and cows. If the number of heads be 48 and the number of feet equals 140, then the number of hens will be_________?

A. 22
B. 23
C. 24
D. 26