A did the work for $20$ days, B did the work for $(20 + 12 + 38) = 60$ days, C did the work for $28$ days.
Let $C$ alone can complete the work in $x$ days.
Fraction of work did by $A + Fraction$ of work did by $B + Fraction$ of work did by $C = 1$
Or $20/80+60/120+28/x=1$
Or $x=28×4 = 112$ days
$C$ alone can complete the work in $112$ days