Hello! First off, let's do the distributive property. Multiply 3 by the terms in the parenthesis. 3 * 8 is 24. 3 * 4y is 12y. That makes 24 + 12y - 7y. Now, let's combine like terms. 12y + (-7y) is 5y. No other terms can be combined, so the expression is simplified to 24 + 5y. Therefore, the answer is B.