$$12m-[(3n+5)+(n-3n)-(m-n)]$$
$13m-2n-5$
$$12m-\left(4n+5-3n-\left(m-n\right)\right)$$
$$12m-\left(n+5-\left(m-n\right)\right)$$
$$12m-\left(n+5-m-\left(-n\right)\right)$$
$$12m-\left(n+5-m+n\right)$$
$$12m-\left(2n+5-m\right)$$
$$12m-2n-5-\left(-m\right)$$
$$12m-2n-5+m$$
$$13m-2n-5$$
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