Answer
$0$
Work Step by Step
Recall the co-function identity:
$ \tan (\theta)=\cot(90^{\circ}-\theta)$
Therefore, $\tan(12^{\circ})-\cot(78^{\circ})
\\=\cot(90^{\circ}-12^{ \circ})-\cot(78^{\circ})
\\=\cot 78^{\circ}-\cot \ 78^{\circ}
\\=0$