We need 2a+3b=3c+4d where a,b,c,d∈{1,2,3,4}.
Possible values of 2a+3b: range from 5 to 20.
Possible values of 3c+4d: range from 7 to 28.
For each common value k, the number of elements in R equals (number of (a,b) with 2a+3b=k) × (number of (c,d) with 3c+4d=k).
k=7: (a,b)=(2,1), (c,d)=(1,1) ⇒1×1=1
k=10: (2,2), (2,1) ⇒1
k=11: (1,3),(4,1), (1,2) ⇒2
k=13: (2,3), (3,1) ⇒1
k=14: (1,4),(4,2), (2,2) ⇒2
k=15: (3,3), (1,3) ⇒1
k=16: (2,4), (4,1) ⇒1
k=17: (4,3), (3,2) ⇒1
k=18: (3,4), (2,3) ⇒1
k=20: (4,4), (4,2) ⇒1
Total =1+1+2+1+2+1+1+1+1+1=12