A number that when you divide it by 3 and subtract 8 from the quotient you get 12

60

Step-by-step explanation:

Just do the inverse of the steps 12+8 instead of minus and get 20. Then 20*3 instead of divided and get 60.

Lets check by doing what the question says and divide by 3 then subtract 8

60/3=20 20-8=12