Which operation should be performed first according to the order of operations?

44 • 2 – [(5 + 20 • 3) – 12] + 16 ÷ 2

So pemsas

parenthasees
exponents
multiplication or division
additon or subtraction so 

inner to outer

the first one is (5+20 times 3)
but within, it is multiplication so first is 20 times 3 so 
5+60
add
65
then subtration
65-12=43
then go to the front sice no more parenthasees
44 imes 2
88
then the other division
16/=8
addition
88-43+8
37
answer is 7

first one is 20 times 3