I am solving my exercise guide, I found this one and I answered it badly.
My logic was:
Yes $x$, is multiple of $3$, then:
$x = 3k$
And yes it is multiple of $4$, then:
$x = 4p$
And I did not know how to do it algebraically.
Then I thought more logically and if it is divisible by $3$ and $4$, then it has to be a multiple of $12$.
It can be $60$, but also $72$, then it can not be determined, so I answered the letter E.
But the correct letter was C, so it can be obtained with both data, but how? What am I doing wrong?

Your thinking is correct that if it is both a multiple of $3$ and $4$ it must be a multiple of $12$. Between should not include the endpoints, though it is used both ways. If $60$ is excluded, answer $C$ is correct because you know it must be $72$.