I have ran a stimulation on multisim and I calculated out that the Av is around 38 V/V am not very sure about it can you guys please take a look..

 

The simulation appears to be giving the correct answer.

Emitter resistance, re is equal to approximately (26 ohms/millimps) so re is about 78.9 ohms. The collector load is 12k/2 = 6k. The ratio of the two isi 6k/79 = 76, which is about what it shows in the simulation.

 

thank you DickCappels for your your time I highly appreciate it.