1. **State the problem:** Calculate the value of the expression $12 \div (4 - 2.3)$. 2. **Recall the order of operations:** Parentheses first, then division. We must first evaluate the expression inside the parentheses. 3. **Evaluate inside the parentheses:** $$4 - 2.3 = 1.7$$ 4. **Rewrite the expression:** $$12 \div 1.7$$ 5. **Perform the division:** $$12 \div 1.7 = \frac{12}{1.7}$$ 6. **Simplify the fraction:** Multiply numerator and denominator by 10 to clear the decimal: $$\frac{12}{1.7} = \frac{12 \times 10}{1.7 \times 10} = \frac{120}{17}$$ 7. **Calculate the decimal value:** $$\frac{120}{17} \approx 7.0588$$ **Final answer:** $$12 \div (4 - 2.3) \approx 7.06$$