$-12x^2$+27
(2x+3)(2x+3)
$-3(4x^{2}$-9)
-3(2x+3)(2x-3)
(2x+3)(2x-3)
-3(2x+3)(2x+3)
$$\frac{64y^{2}$$ - 16}{8y + 4}
-4
8y
8y-12
8y-4
8y+4