First, state the problem:
We are going to minimize under the constraint that . So we get a system of equations:
(Total Should Not Exceed 48 Million.)
(B should receive at least 5 Million more than C, which means that their difference must be greater than or equal to 5 Million.)
(C should receive at least the average received by A and B. This means that x and y taken from 2 times z should be greater than or equal to 0.)
Try solving the problem with this set up. If you have anymore questions feel free to ask.