Given matrices M and N, calculate 2M - 3N.

$$M = \begin{pmatrix} 1 & 3 & 2 \\ 4 & 5 & -1 \\ -3 & 2 & 0 \end{pmatrix}$$ $$N = \begin{pmatrix} 1 & -2 & 3 \\ 4 & -1 & 5 \\ 2 & -3 & -1 \end{pmatrix}$$

Multiply each element of matrix $M$ by 2:

$$2M = 2 \begin{pmatrix} 1 & 3 & 2 \\ 4 & 5 & -1 \\ -3 & 2 & 0 \end{pmatrix} = \begin{pmatrix} 2 \times 1 & 2 \times 3 & 2 \times 2 \\ 2 \times 4 & 2 \times 5 & 2 \times (-1) \\ 2 \times (-3) & 2 \times 2 & 2 \times 0 \end{pmatrix}$$ $$2M = \begin{pmatrix} 2 & 6 & 4 \\ 8 & 10 & -2 \\ -6 & 4 & 0 \end{pmatrix}$$

Multiply each element of matrix $N$ by 3:

$$3N = 3 \begin{pmatrix} 1 & -2 & 3 \\ 4 & -1 & 5 \\ 2 & -3 & -1 \end{pmatrix} = \begin{pmatrix} 3 \times 1 & 3 \times (-2) & 3 \times 3 \\ 3 \times 4 & 3 \times (-1) & 3 \times 5 \\ 3 \times 2 & 3 \times (-3) & 3 \times (-1) \end{pmatrix}$$ $$3N = \begin{pmatrix} 3 & -6 & 9 \\ 12 & -3 & 15 \\ 6 & -9 & -3 \end{pmatrix}$$

Subtract the corresponding elements of $3N$ from $2M$:

$$2M - 3N = \begin{pmatrix} 2 & 6 & 4 \\ 8 & 10 & -2 \\ -6 & 4 & 0 \end{pmatrix} - \begin{pmatrix} 3 & -6 & 9 \\ 12 & -3 & 15 \\ 6 & -9 & -3 \end{pmatrix}$$ $$2M - 3N = \begin{pmatrix} 2 - 3 & 6 - (-6) & 4 - 9 \\ 8 - 12 & 10 - (-3) & -2 - 15 \\ -6 - 6 & 4 - (-9) & 0 - (-3) \end{pmatrix}$$ $$2M - 3N = \begin{pmatrix} -1 & 6 + 6 & -5 \\ -4 & 10 + 3 & -17 \\ -12 & 4 + 9 & 0 + 3 \end{pmatrix}$$ $$2M - 3N = \begin{pmatrix} -1 & 12 & -5 \\ -4 & 13 & -17 \\ -12 & 13 & 3 \end{pmatrix}$$

The calculated matrix matches option D.

The final answer is $\boxed{\begin{pmatrix} -1 & 12 & -5 \\ -4 & 13 & -17 \\ -12 & 13 & 3 \end{pmatrix}}$.