3M-2N
=3(3X^2-2XY+Y^2)-2(2X^2+XY-3Y^2)
=9x^2-6xy+3y^2-4x^2-2xy+6y^2
=5x^2-8xy+9y^2
=5*9-8*(-3)*(1/3)+9*(1/9)
=45+8+1
=54