\(16y^2-4x^2-12x-9=16y^2-\left(4x^2+12x+9\right)=\left(4y\right)^2-\left(2x+3\right)^2\)\(=\left[4y-\left(2x+3\right)\right]\left(4y+2x+3\right)=\left(4y-2x-3\right)\left(4y+2x+3\right)\)
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