Matt consumes 4 standard drinks
In United States, one standard drink contains approximately 14 g of pure alcohol. Beer contains roughly 4.5 to 5% alcohol and one standard drink of beer is approximately equal to 12 oz of beer.
Matt drinks from a plastic cup of volume 16 oz and he has three cups of beer. Therefore, the total volume V of beer consumed by Matt is given by,

Since the volume of standard drink of beer has a volume of 12 oz, the number of standard drinks Matt consumes is given by,

Thus, Matt consumes 4 standard drinks