For a science project, Sammy observed a chipmunk and a squirrel stashing acorns in holes. The chipmunk hid 3 acorns in each of the holes it dug. The squirrel hid 4 acorns in each of the holes it dug. They each hid the same number of acorns, although the squirrel needed 4 fewer holes. How many acorns did the chipmunk hide?

**Answer Choices**

A. 30

B. 36

C. 42

D. 48

E. 54