<|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 [1, 47, 23, 32], create an equation that equals 97. You can use basic arithmetic operations (+, -, *, /) and each number must only be used once. Demonstrate your understanding in <think> </think> tags. And return the final equation and answer in <answer> </answer> tags, for example <answer> (1 * 23) - 1 = 22 </answer>, clearly explaining each step: <think><|im_end|>
<|im_start|>assistant
Let me solve this step by step.
<think>