M = 3S, (1) ("A man is 3 times as old as his son")
(M-4) + (S-4) = 60. (2) ("Four years ago . . . ")
---> substitute (1) into (2), simplify and solve for S, the son's age.
3S- 4 + S - 4 = 60,
4S - 8 = 60 ---> 4S = 68 ---> S = = 17.
Answer. The son is 17. The man is 51 years old now.