Hope this helps:
From the problem I get that the 20% to the sons is split among the three of them, not that each gets 20%. What do you think? Anyway, you've got a lot of it correct and hopefully this will get you to a better understanding.
You're right that the amount to the wife is 2x/5; so he's left with:
x - 2x/5
Then, and this is my interpretation, he gave 20% of that to his three sons, or (1/5)*(3x/5) = 3x/25. So, he's now left with:
x - 2x/5 - 3x/25
Because half of the remaining is equal to $12,000, we can finally set up an equation:
1/2(x - 2x/5 - 3x/25) = 12,000 ... Distribute the 1/2:
x/2 - 2x/10 - 3x/50 = 12,000 ... Now find the common denominator:
25x/50 - 10x/50 - 3x/50 = 12,000 ... Simplify:
12x/50 = 12,000 ... Multiply each side by 50/12 to get x by itself:
x = 12,000*(50/12)
x = $50,000
Happy to set up a lesson online if you need further help: www.wyzant.com/tutors/phillipt.