To solve the expression \( 32 \div (12 - 4) + 7 \), follow the order of operations (parentheses, exponents, multiplication and division from left to right, addition and subtraction from left to right):
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Calculate the expression inside the parentheses: \( 12 - 4 = 8 \).
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Substitute that back into the expression: \( 32 \div 8 + 7 \).
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Perform the division: \( 32 \div 8 = 4 \).
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Finally, add 7: \( 4 + 7 = 11 \).
So, the result is \( 11 \).