The logic followed here is : (5×1 st number )−(4×2 nd number )=3 rd numberSo,- First row - 12, 7, 32(5×12)−(4×7)=3260−28=3232=32( LHS = RHS )And,- Second row - 17, 13, 33(5×17​)−(4×13​)=3385−52​=3333=33( LHS = RHS )Similarly,- Third row −14,8, ?(5×14​)−(4×8​)=?70−32​=?38=?Hence, "38" is the correct answer.