Instead of applying the age-over-20 formula directly, we can reason through this using a unitary/proportional approach: Dilling's rule effectively means the adult dose is divided evenly across 20 reference years, and a child receives one unit of that dose per year of age.
- Finding the per-year share: If the full adult dose of 200 mg corresponds to 20 reference years, then each year of age corresponds to \( \frac{200}{20} = 10 \) mg of dose.
- Scaling to the child's age: The child in question is 12 years old, so the dose is \( 12 \times 10 = 120 \) mg.
- Checking against the options: Among 100 mg, 150 mg, 120 mg and 80 mg, only 120 mg matches this proportional build-up from a 10 mg-per-year rate.
Building the dose up year by year from the adult reference gives the same result as before.
Hence, the correct answer is 120mg.