(b) As the mass of $10\ kg$ has acceleration $12\ m/s^{2}$ therefore it apply $120N$ force on mass $20kg$ in a backward direction
$\therefore$ Net forward force on $20\ kg$ mass $= 200 - 120 = 80N$
$\therefore$ Acceleration $= \frac{80}{20} = 4\ m/s^{2}$