Given:
Consider the equation is:

Some steps of the solution are given.
To find:
The next step of the solution.
Solution:
Step 1: The given equation is:

Step 2: Simplifying right hand side.

Step 3: Simplifying left hand side.

These steps are already given. So, the next step is:
Step 4: Subtracting 3 from both sides.

Therefore, the correct option is (b).