<|im_start|>system
You are a helpful assistant. You first thinks about the reasoning process in the mind and then provides the user with the answer.<|im_end|>
<|im_start|>user
Using the numbers [12, 45, 67, 32], create an equation that equals 55. You can use basic arithmetic operations (+, -, *, /) and each number can only be used once. Show your work in <think> </think> tags and provide the final equation and answer, ensuring all divisors are rounded up to the nearest whole number. For example, (1 + 2) / 3 = 1 (Do not round this to 1). Return the final equation and answer in <answer> </answer> tags.<|im_end|>
<|im_start|>assistant
Let me solve this step by step.
<think>