Since the stopwatch's second-hand was initially pointing North, after 12 seconds the second hand will have moved in a clockwise direction. The second-hand of the stopwatch completes one full revolution (360°) in 60 seconds. So in 12 seconds, the second hand moves $\frac{360}{60} \times 12 = 72$ degrees. Starting from North, a clockwise movement of 72° gives us the direction 72° East of North. Hence, the direction when the sprinter crosses the line is 18° East of North.