Remember PEMDAS (Parentheses, Exponents, Multiplication ⇔ Division, Addition ⇔ Subtraction)
Keeping that in mind, you'll start by doing the work insides the parentheses.
\(\frac{1}{4}\) (8 x 3) Multiply 8 and 3
\(\frac{1}{4}\) (24) Multiply \(\frac{1}{4}\) and 24
\(\frac{24}{4}\) Divide
6
\(\frac{1}{4}\) (8 x 3) = 6