P alone can do it in 10 days , $Efficiency of P =\frac{1}{10}$
Q alone can do it in 24 days,
EfficiencyofQ=241
Together they can do it in 6days
$Efficiency of Q=\frac{1}{6}$
$\frac1{10}+\frac{1}{24}+\frac{1}{R}=\frac{1}{6}$
$\frac1{R}=\frac{1}{40}$
$R=40 Days$
Alternate method
EffrciciencyofP+Q+R=20
R=20−(12+5)
EfficiencyofR=3
$$Time taken by R alone to complete a work is$=\frac{120}{3} = 40 days$