$\"\"$ $\"\"$

The expression is $\"\"$ .

Distribute terms using distributive property: $\"\"$ .

$\"\"$

$\"\"$ (Multiply: $\"\"$ )

$\"\"$ (Multiply: $\"\"$ ) $\"\"$

Apply Commutative property of addition: $\"\"$ .

$\"\"$

Combine like terms using distributive property: $\"\"$ .

$\"\"$

$\"\"$ (Add: 8 + 3 = 11)

$\"\"$ (Subtract: 20 $\"\"$ 12 = 8)

$\"\"$

The simplified expression is $\"\"$ .