We are given
x as the number of video games sold
the function for the revenue
and the function or the cost
We are asked fro the profit function.
Profit has the general formula
Profit = Revenue - Cost
Substituting
P(x) = R(x) - C(x)
P(x) = 60x - (12 + 7x)
P(x) = 60x - 12 - 7x
P(x) = 53x - 12