According to Ohm's Law, if the voltage applied to a circuit is V and a current I flows through it, then the resistance R of the circuit is given by:
[tex]R=\frac{V}{I}[/tex]Replace V=3.15V and I=12A to find the resistance of the circuit:
[tex]R=\frac{3.15V}{12A}=0.2625\Omega[/tex]Therefore, the internal resistance of the battery is approximately 0.26 ohms.