The initial momentum of the system can be expressed as,
[tex]p_i=m_Au_A+m_Bu_B[/tex]The final momentum of the system can be given as,
[tex]p_f=m_Av_A+m_Bv_B[/tex]According to conservation of momentum,
[tex]p_i=p_f[/tex]Substitute the known expressions,
[tex]\begin{gathered} m_Au_A+m_Bu_{B_{}}=m_Av_A+m_Bv_B \\ m_Av_A=m_Au_A+m_Bu_B-m_Bv_B \\ v_A=\frac{m_Au_A+m_Bu_B-m_Bv_B}{m_A} \end{gathered}[/tex]Substitute the known values in the equation,
[tex]\begin{gathered} v_A=\frac{(72\text{ kg)(0 m/s)+(48 kg)(0 m/s)-(48 kg)(3 m/s)}}{72\text{ kg}} \\ =-\frac{(48\text{ kg)(3 m/s)}}{72\text{ kg}} \\ =-2\text{ m/s} \end{gathered}[/tex]Thus, the magnitude of velocity of skater A in the opposite direction is 2 m/s.