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b

Step-by-step explanation:

Well a square has 2 dimensions (used for area) and 4 sides (used for perimeter).  Perimeter is the measure of the total outside length of a shape, and since there are 4 sides on a square and each side of the square is 12 inches long, the perimeter can be found by multiplying the length of each side by the number of sides (12 x 4 = 48).
P = 48 inches
Area is the measure of the square units taken up by the shapes interior, so you multiply the lengths of the two dimensions in a square by each other to find the area (12 x 12 =144).
A = 144 inches^2