Official Explanation
In this question, you are given that (x + 3)(y - 4) = 0, and you are asked to compare the product with -12. Since (x + 3)(y - 4) = 0 and the product of two numbers can equal 0 only if at least one of the numbers in the product equals 0, you can conclude that x = -3 or y = 4, or both.
Consider the case x = -3. When x = -3, you can choose any number as the value of y and the equation (x + 3)(y - 4) = 0 will be satisfied. Depending on the particular value of y you choose, the product xy may be greater than, less than, or equal to -12. For example, if y = 1, then xy = -30 is greater than
xy = -12; and if y = 10, then is less than -12.
Since different examples for the value of y yield different relationships -12 between Quantities A and B, the relationship cannot be determined from the information given.
The correct answer is Choice D.