Capacitance of the capacitor, C = 100 μF = 100 × 10−6 F
Resistance of the resistor, R = 40 Ω
Supply voltage, V = 110 V
Frequency of the supply, ν = 12 kHz = 12 × 103 Hz
Angular Frequency, ω = 2 πν= 2 × π × 12 × 103
= 24π × 103 rad/s

For an RC circuit, the voltage lags behind the current by a phase angle of Φ given as:

Hence, Φ tends to become zero at high frequencies. At a high frequency, capacitor C acts as a conductor.
In a dc circuit, after the steady state is achieved, ω = 0. Hence, capacitor C amounts to an open circuit.