When the UTC time is $t$, the value of the clock on machine $p$ is $C_p(t)$. If $C_p(t) = t$ for all $t$, the clock is perfectly synchronized.
How to synchronize time between two entities? Assuming the following scenario:
The offset of A relative to B is $\theta = T_3 + \frac{(T_2-T_1) + (T_4-T_3)}{2} - T_4=\frac{(T_2-T_1) + (T_3-T_4)}{2}$.
The delay is $\delta=\frac{(T_4-T_1)-(T_3 - T_2)}{2}$.
Here is a real example:
That means when A sends the request at T1 (A local time), B local time is 231 - 128.5 = 102.5.