A banquet hall has a maximum seating capacity of 168 people. For a particular event, the banquet manager must use an arrangement of short tables and long tables to ensure that there is enough seating to meet that capacity. Each short table seats 4 people and each long table seats 8 people. If no more than 32 tables can be placed inside the banquet hall, what is the maximum number of short tables that can be used? A) 10 B) 14 C) 18 D) 22