Answer
$B$
Work Step by Step
$$
\begin{bmatrix}
1 & -4 \\
3 & -2
\end{bmatrix}
\times
\begin{bmatrix}
4 & -1 \\
0 & -3
\end{bmatrix}
=
\begin{bmatrix}
(1\times4)+(-4\times0) & (1\times(-1))+(-4\times(-3)) \\
(3\times4)+(-2\times0) & (3\times(-1))+(-2\times(-3))
\end{bmatrix}
=
\begin{bmatrix}
4 & 11 \\
12 & 3
\end{bmatrix}
$$