Answer:
61
Explanation:
A dog is 12 years old.
At the end of the first year, it's as if it is 10.5 human years old.
At the end of the second years, it's as if it's 21 human years old.
From the end of the second year to the end of the 12 years, there are 10 years. Each of these 10 years are like 4 years for humans.
10 * 4 = 40
21 + 40 = 61
Answer: 61