Answer: She has 40 nickels and 40 quarters .
Explanation:
Let be "n" the number of nickels Theresa has and "q" the number of quarters Theresa has.
You know that she has a total of $12 in nickels and quarters. In cents, this is:

Then, based on this you can write the following expression:

Since
, you can rewrite it as:

Solving for "n", you get:

Therefore she has 40 nickels and 40 quarters .