Well first you want to find out what 12 plus 8 is and that is 20 so first you do the parenthesis which is 3+2 and that is 5 and 5x4 is 20 so your answer is 20
Add 65+40 which is going to give you 105 then once you get 105 subtract 65-40 which is going to give you 25 the 105 is the total so the whole answer is 25