Really? I pity the state of the country when someone has enough know-how to post a question on an online forum, but cannot do basic subtraction. That being said, the answer is 3. Why, you ask? Because 32-20 is 12, and 12/4 is 3. How did I know that 32-20 is 12? Because 1) I know how to subtract, and 2) 3-2=1, and 2-0=2, so 32-20=12.