Solution:The pattern followed here is :[{(1st number - 2nd number) × 5} + 2nd number] = 3rd number
(12, 7, 32) → [{(12 - 7) × 5} + 7] ⇒ {(5 × 5) + 7} ⇒ 25 + 7 = 32
(17, 13, 33) → [{(17 - 13) × 5} + 13] ⇒ {(4 × 5) + 13} ⇒ 20 + 13 = 33
Similarly,
(14, 8, ?) → [{(14 - 8) × 5} + 8] ⇒ {(6 × 5) + 8} ⇒ 30 + 8 = 38
Hence, "38" is the correct answer.