Hannah spent "d" dollars
Megan spent 1/4 as much as Hannah, that is "1/4d"
Emilly spent 10 dollars more than Megan, so to what Megan spent, you have to add 10, "1/4d+10"
And Kyle spent three dollars less than Emily, this means that to the expression corresponding to Emily's spending, you have to subtract 3, "(1/4d+10)-3" → you can simplify it as "1/4d+7"
So, the expression that represents Kyle's expenses is