Answer
$78^{\circ}$
$ \cot 12^{\circ} = \tan 78^{\circ}$
Work Step by Step
$ \cot 12^{\circ} = \tan 78^{\circ}$
Reason-
cotangent and tangent are cofunctions and
$ 12^{\circ} + 78^{\circ} = 90^{\circ}$
i.e. $12^{\circ}$ and $ 78^{\circ}$ are complementary angles.