Answer
The result of $3X-B$, if defined, can only be a $2\times 2$ matrix,
which can not be equal to a $3\times 2$ matrix, because their dimensions are not equal.
No solution exists.
Work Step by Step
Observing the dimensions, B is a $2\times 2$ matrix, C is $3\times 2$ matrix.
For the LHS to be defined, 3X-B must be defined, so
X must be a $2\times 2$ matrix.
The result of $3X-B$, if defined, can only be a $2\times 2$ matrix,
which can not be equal to a $3\times 2$ matrix, because their dimensions are not equal.
No solution exists.