The perimeters of both are equal. The side of the square is 12. Therefore, its area equals to : 12² = 144
The rectangle base is 19. Because it has the same perimeter as the square's, so rectangle perimeter is : 19 + 19 + side + side = 12 + 12 + 12 + 12 = 38 + 2side = 48 = 2side = 48 - 38 = side of rectangle = 5 Therefore, its area is 19 x 5 = 95
If you subtract it from the area of the square, you will get : 144 - 95 = 49. So the answer is : the area of the square is 49 units largee than the area of the square (C)