We know that Newton's law of cooling is:
In this case, the initial temperature of the cup is 160° which means that A=160, the temperature of the room is 71° then C=71 and the value of k is 0.0595943 then the function describing the temperature of the cup at any given time is:
Once we have the function, we can determine the time it takes the cup to have a temperature of 120°, to do this we plug T=120 in the function and solve for t:
Therefore, the time it takes for the cup to be at 120° is 19.86 minutes