For option (a), Area of a square with side 12 m=12×12=144m2
[∵area of square=(side)2]
For option (b), Area of 12 squares with side 1 m each =12×1×1=12 m2
For option (c), Area of 3 squares with side 4m each =3× Area of square of side 4 m
=3×4×4=48m2
For option (d), Area of 4 squares with side 3 m=4× Area of square of side 3 m
=4×3×3=36 m2
Hence, option (b) is correct.