Test is out of 60 marks
a student will score 60 marks if he gets correct all the answers
Therefore
3x=60
x=20
total there are 20 questions
let y be the no of wrong questions
hence
marks student gets attempting wrong questions = -1 * y
Marks student gets attempting correct questions=3* (20-y)
total marks student scores=32
therefore
-y+60-3y=32
-4y=-28
y=7
hence wrong questions is 7