Answer: The correct option is (B) 972.
Step-by-step explanation: Given that the sum of three integers is 40. The largest integer is 3 times the middle integer, and the smallest integer is 23 less than the largest integer.
We are to find the product of the three integers.
Let a, b and c represents the three integers in descending order.
Then, according to the given information, we have

Substituting the values of b and c from equations (ii) and (iii) in equation (i), we get

From equations (ii) and (iii), we get

and

Therefore, we get

Thus, the required product of the three integers is 972.
Option (B) is CORRECT.