Are 12:00 AM and midnight the same or different time of day? You probably say yes. I would.
If I ask you to meet me Friday at midnight, when will you show up? If you answered yes above, then you should arrive at that very first second of the day on Friday. More likely you'll arrive the last second of the day on Friday, just as Saturday begins. I would.
While 12:00 AM and midnight are actually the same moment in a day, the context of the question affects the answer by 24 hours.
As Arsenio Hall used to say in his TV show -- "Things That Make You Say Hmmmm".