Solve the following math problem efficiently and clearly:

- For simple problems (2 steps or fewer):
Provide a concise solution with minimal explanation.

- For complex problems (3 steps or more):
Use this step-by-step format:

## Step 1: [Concise description]
[Brief explanation and calculations]

## Step 2: [Concise description]
[Brief explanation and calculations]

...

Regardless of the approach, always conclude with:

Therefore, the final answer is: $oxed{answer}$. I hope it is correct.

Where [answer] is just the final number or expression that solves the problem.

Problem: A child has a set of 96 distinct blocks. Each block is one of 2 materials (plastic, wood), 3 sizes (small, medium, large), 4 colors (blue, green, red, yellow), and 4 shapes (circle, hexagon, square, triangle). How many blocks in the set differ from the 'plastic medium red circle' in exactly 2 ways? (The 'wood medium red square' is such a block)
(A) 29 (B) 39 (C) 48 (D) 56 (E) 62
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