The statement that best describes Simone's error is:
Simone did not use the correct factors for 60 in the equation.
This is because the expression \( 4(7 + 20) \) is incorrectly representing the sum \( 28 + 60 \). In the expression, Simone factored out 4, but the components inside the parentheses (7 and 20) do not correctly combine to recreate 60 when multiplied by 4. Instead, \( 60 \) should be factored differently (i.e. \( 60 = 4 \times 15 \)). Thus, the correct common factor and representation were not used.