\(n_{NaOH}=\dfrac{12}{40}=0,3\left(mol\right)\\ PTHH:\left(RCOO\right)_3C_3H_5+3NaOH\rightarrow3RCOONa+C_3H_5\left(OH\right)_3\\ \Rightarrow n_{C_3H_5\left(OH\right)_3}=\dfrac{1}{3}n_{NaOH}=0,1\left(mol\right)\\ \Rightarrow m_{C_3H_5\left(OH\right)_3}=0,1\cdot92=9,2\left(g\right)\\ \Rightarrow m_{RCOONa}=m_{\left(RCOO\right)_3C_3H_5}+m_{NaOH}-m_{C_3H_5\left(OH\right)_3}=89+12-9,2=91,8\left(g\right)\)