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= 16(m²+2.m.3n+(3n)²)-9((2m)²+
2.2m.(-n)+(-n)²)
= 16(m²+6mn+9n²)+9(4m²-4mn+n²)
= 16m²+96mn+144n²+36m²-
36mn+9n²
= 16m²+36m²+14n²+9n²+96mn-36mn
= 52m²+23n²+60mn