Step 1: Calculate moles of each element:
Moles of A = $\frac{\text{Mass of A}}{\text{Atomic Mass of A}} = \frac{32}{64} = 0.5$
Moles of B = $\frac{\text{Mass of B}}{\text{Atomic Mass of B}} = \frac{20}{40} = 0.5$
Moles of C = $\frac{\text{Mass of C}}{\text{Atomic Mass of C}} = \frac{48}{32} = 1.5$
Step 2: Divide by the smallest mole value:
Ratio: $\frac{0.5}{0.5} : \frac{0.5}{0.5} : \frac{1.5}{0.5} = 1 : 1 : 3$
Step 3: Determine the empirical formula:
Empirical Formula: $ABC_3$