The integrand and given boundary for R suggests we should use
u = x - 4y
v = 5x - y
with 0 ≤ u ≤ 3 and 6 ≤ v ≤ 9.
Then
x = (4v - u)/19
y = (v - 5u)/19
and the Jacobian for this transformation is
The integral is then
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