12. Let us say there are x guppies in the 4th tank.
Therefore, there are x-3 guppies in the 3rd tank.
Therefore, there are x-5 guppies in the 2nd tank.
Therefore, there are x-6 guppies in the 1st tank.
Adding up, we get 4x - 14 = 90
x = $\frac{104}{4}$ = 26
E) 26