Ans: D
$\begin{array}{cl}
& 16 – (2x-3y)^2 \\
= & 4^2 – (2x-3y)^2 \\
= & [4+(2x-3y)][4-(2x-3y)] \\
= & (4+2x-3y)(4-2x+3y)
\end{array}$
$\begin{array}{cl}
& 16 – (2x-3y)^2 \\
= & 4^2 – (2x-3y)^2 \\
= & [4+(2x-3y)][4-(2x-3y)] \\
= & (4+2x-3y)(4-2x+3y)
\end{array}$