<|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 [7, 14, 31, 32], create an equation that equals 44. You can use basic arithmetic operations (+, -, *, /) and each number can only be used once. To make the task more challenging, include the numbers 31 and 32 as they cannot be easily manipulated or factored. Show your work in <think> </think> tags. And return the final equation and answer in <answer> </answer> tags, for example <answer> (1 + 2) / 3 = 1 </answer>.<|im_end|>
<|im_start|>assistant
Let me solve this step by step.
<think>