To solve this problem, let's consider the present age of the son as "x" years.
According to the problem, the man is 24 years older than his son, so the man's present age can be expressed as "x + 24" years.
In two years, the man's age will be "x + 24 + 2" years, and the son's age will be "x + 2" years.
According to the problem, the man's age in two years will be twice the age of his son. So we can write the equation:
x + 24 + 2 = 2(x + 2)
Simplifying this equation, we get:
x + 26 = 2x + 4
Subtracting x from both sides, we have:
26 = x + 4
Subtracting 4 from both sides, we get:
22 = x
Therefore, the present age of the son is 22 years.
The correct answer is option D.