120

Using the information provided in the question we form the following equation:

80*x/100=96

This can also be written as:

80x/100=96

Cross multiplying:

80x=96*100

80x=960

Dividing:

x=960/80

So:

x=12

hence 12 % of 96 is 80

80*x/100=96

This can also be written as:

80x/100=96

Cross multiplying:

80x=96*100

80x=960

Dividing:

x=960/80

So:

x=12

hence 12 % of 96 is 80