x+12=y - number of liters when solutions are mixed
0.4x - amount of acid in 40% solution
12 *0.16=1.92 - amount of acid in 12 L of 16% solution
0.4x+1.92 - amount of acid when solution are mixed
0.32y - amount of acid that we want to get , is the same as amount of acid when solutions are mixed,
so second equation is 0.32y=0.4x+1.92,
so correct answer is last one D