Final answer:
The element with 32 neutrons and a mass number of 60 is Nickel.
Step-by-step explanation:
The element with 32 neutrons and a mass number of 60 is Nickel (option C).
Neutrons are located in the nucleus of an atom and contribute to its mass. The mass number is the sum of protons and neutrons in an atom's nucleus. To determine the number of neutrons, subtract the atomic number (number of protons) from the mass number.
In this case, the element has a mass number of 60 and an atomic number of 28 (given by the atomic number of Nickel). Therefore, the number of neutrons is 60 - 28 = 32.