Explanation:

Let's solve the equation step-by-step while replacing each letter with its mathematical operation.

- Replace ‘D’ with ÷, ‘C’ with -, ‘A’ with +, and ‘B’ with x.

- Thus, the equation becomes:

\((48 ÷ 12) - 71 + 14 \times (96 ÷ 6) + 3 \times 12\)

Calculate the operations inside the parentheses first:

- \(48 ÷ 12 = 4\)

- \(96 ÷ 6 = 16\)

The equation now reads:

- \(4 - 71 + 14 \times 16 + 3 \times 12\)

Continuing with multiplication:

- \(14 \times 16 = 224\)

- \(3 \times 12 = 36\)

The equation now is:

- \(4 - 71 + 224 + 36\)

Proceeding with the remaining operations from left to right:

- \(4 - 71 = -67\)

- \(-67 + 224 = 157\)

- \(157 + 36 = 193\)

- Option 1: 133

- Option 2: 193

- Option 3: 162

- Option 4: 172

The correct result is 193.

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