Answer
$D$
Work Step by Step
Since $m$ and $n$ are parallel, we have that the angle with measure $132^{\circ}$ is congruent to the angle with measure $(x – 12)^{\circ}$ because they are alternate exterior angles.
Therefore:
$x – 12 = 132$
To solve for $x$, we just add $12$ on both sides:
\begin{align*}
x-12+12 &= 132+12\\
x&=144\end{align*}