1. **State the problem:** We need to find what percent of 12 is 3. 2. **Formula:** The percentage is found by the formula $$\text{Percentage} = \left(\frac{\text{Part}}{\text{Whole}}\right) \times 100$$ 3. **Apply the values:** Here, the part is 3 and the whole is 12, so $$\text{Percentage} = \left(\frac{3}{12}\right) \times 100$$ 4. **Simplify the fraction:** $$\frac{3}{12} = \frac{\cancel{3}}{\cancel{12}} = \frac{1}{4}$$ 5. **Calculate the percentage:** $$\frac{1}{4} \times 100 = 25$$ 6. **Answer:** 3 is 25 percent of 12.