Answer: 22.6 hours
Step-by-step explanation:
The power is the measure of the rate of energy.
In this problem, the 12.0 V battery is rated at 51.0 Ah, which means it delivers 51.0 A of current in a time of t = 1 h = 3600 s. The power delivered by the battery can be written as

where
I is the current
V = 12.0 V is the voltage of the battery
So the energy delivered by the battery can be written as

Where

So the energy delivered is

At the same time, the headlight consumes 27.0 W of power, so 27 Joules of energy per second; Therefore, it will remain on for a time of:
