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= 3[4x² -4xy + y²] + [4xy - 2y²] - 5y²
= 12x² - 12xy + 3y² + 4xy - 2y² - 5y²
= 12x² - 8xy - 4y²
= 4[3x² - 2xy - y²]
= 4 . (x - y) (3x + y)