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Let x be the sister age.
Then the mom's age is 3x, according to the condition.
In 12 years the sister will be x+12 years old, while the mom will be 3x+12,
and the condition says that then
2*(x+12) = 3x + 12.
Simplify and solve:
2x + 24 = 3x + 12
24 - 12 = 3x - 2x ====> x = 12.
Answer. The sister is 12 years old; the mother's age is 3*12 = 36 years.