Hey, I quickly listened and tapped to it. 112 could be a starting point. The way I figure out a tempo is by loading the song into an audio editor (I use Reaper, which also has a free demo) and starting up the metronome. You might also see when the waveform lines up with the measures visually. If the waveform or metronome seems to drift, an adjustment is needed. If it's fine for some time and suddenly changes, there might be a change in the song. An audio editor usually allows you to map these changes, which can then be directly translated to Osu timing points. Word of caution: approx. 30ms of additional silence is added to an mp3 file when rendering, so each offset might need +30ms in game.
Hope this helps. It's better to learn a way to do it reliably than to ask people to do the work for you. At least in my experience people might be more inclined to help if the question is more specific.