12x-9y
Difference means subtraction, so the difference between 12 times a number is known as 12x because we do not know what is being multiplied by 12. Same with 9 times a number. Since 12 and 9 have two numbers that we don't know the value of, we have to change one of them to a different variable because we do not know if it is the same number or not. So it would be 12x-9y, or any letters you choose.