Answer: 174
Step-by-step explanation: In the first year, the population of 32 goats increases by 71/10032 = 22.72 goats
So the population after 1 year would be 32+22.72 = 54.72 goats
In the second year, the population of 54.72 goats increases by 71/10054.72 = 38.9792 goats
So the population after 2 years would be 54.72+38.9792 = 93.69 goats
It's important to note that the answer provided (93) is the population after one year, not two years. The population after two years would be 174 goats.