Answer
$16y^{2}-9x^{2}-12x-4$
Work Step by Step
This is a difference of squares, $(a+b)(a-b)=a^{2}-b^{2}$
... $=(4y)^{2}-(3x+2)^{2}$
... first term: apply $(ab)^{n}=a^{n}b^{n}$
... expand the square of the sum with $(a+b)^{2}=a^{2}+2ab+b^{2}$
$=16y^{2}-(9x^{2}+12x+4)$
... distribute the (-1) over the parentheses
=$16y^{2}-9x^{2}-12x-4$
... (no like terms)