The correct answer is (a).
Let $ABCD$ be the rectangle, and let $P$ be the point inside the rectangle. Let $AP$, $BP$, $CP$, and $DP$ be the perpendiculars drawn from $P$ to the sides of the rectangle.
Since $AP$ and $BP$ are perpendicular to $AB$, and $CP$ and $DP$ are perpendicular to $CD$, the quadrilateral $APBC$ is a trapezoid. The sum of the lengths of the bases of a trapezoid is equal to the sum of the lengths of the diagonals. Therefore, $AB + CD = AP + CP = BP + DP = 32$.
Since the perimeter of a rectangle is equal to twice the sum of its sides, the perimeter of $ABCD$ is $2(AB + CD) = 2(32) = \boxed{48}$ cm.
Option (b) is incorrect because $64$ is not a multiple of $32$. Option (c) is incorrect because $96$ is greater than the sum of the lengths of the sides of a rectangle. Option (d) is incorrect because the perimeter of a rectangle is greater than the sum of the perpendiculars drawn from a point inside the rectangle to the sides of the rectangle.