$$\frac { ( 8 - 12 ) ( 68 - 40 ) 3 } { 12 ( 1 + 3 ) }$$
$-7$
$$\frac{-3\left(68-40\right)\left(1+3\right)}{12\left(1+3\right)}$$
$$\frac{-\left(68-40\right)}{4}$$
$$\frac{-28}{4}$$
$$-7$$
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