Ans: D
$\begin{array}{rcl}
f(2m – 1) & = & 3(2m – 1)^2 -2(2m – 1) + 1 \\
& = & 12m^2 -12m + 3 -4m + 2 + 1\\
& = & 12m^2 – 16m + 6
\end{array}$
$\begin{array}{rcl}
f(2m – 1) & = & 3(2m – 1)^2 -2(2m – 1) + 1 \\
& = & 12m^2 -12m + 3 -4m + 2 + 1\\
& = & 12m^2 – 16m + 6
\end{array}$
