How can one 1/4x − 3 = 1/2x + 8 be set up as a system of equations?

a. 4y + 4x = −12
2y + 2x = 16

b.4y − x = −12
2y − x = 16

c.4y + x = −12
2y + x = 16

d.4y − 4x = −12
2y − 2x = 16