Answer:
It is 42° higher for the observer at 12° north because of the differ- ence in latitude.
Step-by-step explanation:
The sun's altitude can be given by the following formula:

In which S is the sun's altitude, L is the latitude of the place and D is the declination of the sun.
Since the comparasion occurs at the same day, the value of D will be the same for both cases, so it can be disconsidered in our calculation.
First observer


Second observer:


The correct answer is:
It is 42° higher for the observer at 12° north because of the differ- ence in latitude.