The question asks for the length of the base. It is appropriate to use the variable x for that length. The height is said to be 4 m less, so it is appropriate to represent the height by (x-4), where all lengths are in meters.
The formula for the area of a triangle is
A = (1/2)bh
Using the values for base length (x) and height (x-4), this formula becomes
A = (1/2)x(x-4)
The problem statement tells you the area of the triangle is 48 m², so it is appropriate to substitute that value for A in the formula. This gives ...
C. 48 = 1/2(x)(x-4)