utcOffset returned value is wrong

**Describe the bug**
`dayjs('2024-10-27T00:59:00Z').tz(this.timezone).utcOffset() ` should be 120 but got 180 instead

**Expected behavior**
The value should be and was 120 but now it's 180.

**Information**
- Day.js Version [1.11.13]
- OS: [iOS]

Use the reported dayjs('2024-10-27T00:59:00Z').tz(this.timezone).utcOffset() call as the entry point and reproduce the discrepancy in version 1.11.13. Trace the timezone offset handling around this call; done means the example returns 120 rather than 180 without breaking related offset behavior.

Written by the indexing model from the issue text.