ChatGPT says:
In the Duckworth-Lewis-Stern (DLS) method, Team B's target is almost never set below Team A's score, even in rain-affected matches, because Team B generally benefits from knowing their revised target and adjusting their strategy accordingly.
For the match described (Team A scoring 132 in 23 overs after an interruption), it’s very unlikely Team B would have a target lower than 132.
In the Duckworth-Lewis-Stern (DLS) method, Team B's target is almost never set below Team A's score, even in rain-affected matches, because Team B generally benefits from knowing their revised target and adjusting their strategy accordingly.
For the match described (Team A scoring 132 in 23 overs after an interruption), it’s very unlikely Team B would have a target lower than 132.