Concept:Scalar multiplication of a matrix is done by multiplying each element by the scalar, followed by matrix subtraction element-wise.Explanation:First, find 3M:3M=3(3−124)=(9−3612)Next, find 2N:2N=2(5−26−3)=(10−412−6)Now subtract:3M−2N=(9−3612)−(10−412−6)=(9−10−3−(−4)6−1212−(−6))=(−11−618)Answer:(−11−618)Therefore, the correct option is B.