We follow the BODMAS rule in simplifying the expression.
BODMAS: Brackets open, Division, Multiplication, Addition and Subtraction (in the given order)
(12 × 4) ÷ 2 – 24
= 48 ÷ 2 – 24 (Solving the multiplication in simple brackets first)
= 24 – 24 (Performing the division)
= 0