###Human: Elsa started the day with 40 marbles.  At breakfast, she lost 3 marbles while playing.  At lunchtime, she gave her best friend Susie 5 marbles.  In the afternoon, Elsa's mom bought her a new bag with 12 marbles.  Susie came back and gave Elsa twice as many marbles as she received at lunch.  How many marbles did Elsa end the day with?, ### Assistant: Elsa had 40 marbles - 3 - 5 = 32 marbles.
Elsa then gained 12 marbles + 32 = 44 marbles.
At dinner Elsa received 2 * 5 marbles from Susie = 10 marbles.
In total Elsa had 44 marbles + 10 = 54 marbles. 
 So the answer is :  54