Because A is 40% less efficient than B, A's efficiency is 0.6 times B's efficiency. Let the work done by A and B in one day be 0.6x and x respectively. Since A and B together complete 80% of the work in 12 days, their combined daily work is 0.8 / 12 = 1 / 15 of the total work. Therefore, 0.6x + x = 1.6x = 1 / 15, which means x = 1 / 24 and B alone takes 24 days. B takes 20% less time than C, meaning B's time is 0.8 times C's time, so C takes 24 / 0.8 = 30 days. The combined daily work of B and C is (1 / 24) + (1 / 30) = 3 / 40 of the total task. To complete 60% of the work, they require (3 / 5) / (3 / 40) = 8 days.