We know by $1^{\text {st }}$ Law of Thermodynamics
$\Delta Q=\Delta U+\Delta W$
$-20 J =\Delta U-8 \,J$
$\because \Delta U=U_{\text {final }}-U_{\text {initial }}$
$\Delta U=-12 \,J$
So, $U_{\text {final }}=U_{\text {initial }}+\Delta U$
$=30+(-12)=18 \,J$


