Verified Answer :

12 x 8 = 96
96/8 = 12
So 96 is a multiple of 12 when you multiply or divide by 8.

24/8 = 3
3 x 8 = 24
So 24 is a multiple of 3 when you multiply or divide by 8.

96 is to 12 as 24 is to 3

Hope I helped

If you divide 96 by 12 you get 8, then divide 24 by 8 and you get 3. 3 would be the correct answer :)