Let T be the temperature at which the clock is correct.
Time lost per day =(0.5α (rise in temperature) ×86400
⇒12=0.5α(40−T)×86400 ... (i)
Time gained per day =0.5 α (drop in temperature) ×86400
⇒4=0.5α(T−20)×86400 ... (ii)
Adding Eqs. (i) and (ii), we get
32=86400α(40−20)⇒α=1.85×10−5/∘C
Dividing Eq. (i) by Eq. (ii), we get
12(T−20)=4(40−T)⇒T=25∘C
⇒ Clock shows correct time at 25∘C