Under the assumption that the tires do not change in volume, apply Gay-Lussac's law:
P/T = const.
P = pressure, T = temperature, the quotient of P/T must stay constant.
Initial P and T values:
P = 210kPa + 101.325kPa
P = 311.325kPa (add 101.325 to change gauge pressure to absolute pressure)
T = 25°C = 298.15K
Final P and T values:
P = ?, T = 0°C = 273.15K
Set the initial and final P/T values equal to each other and solve for the final P:
311.325/298.15 = P/273.15
P = 285.220kPa
Subtract 101.325kPa to find the final gauge pressure:
285.220kPa - 101.325kPa = 183.895271kPa
The final gauge pressure is 184kPa or 26.7psi.