Sue earns the same amount of money for each hour that she tutors students in math. In 3 hours, she earns $27. In 8 hours, she earns $72. Write an expression to show how much money Sue earns working h hours. Also, at this rate, how much money will Sue earn if she works 12 hours?

9h; $108
9h; $96
27h; $71
3h; $71