The correct first step in simplifying the expression \( (2x^3 − 12x^2 + 5x − 3) − (7x^3 + 10x^2 − 3x + 20) \) is:
B) Distribute the negative to the second set of parentheses.
This step involves changing the signs of the terms in the second parentheses for correct subtraction, which can then allow you to combine like terms effectively.