We have to do the parenthesis first according to
P E M D A S
P= parenthesis first
Then Exponents, then MULTIPLICATION, then DIVISION, then ADDITION, then SUBTRACTION.
196 - 106 = 90
Now, we do Multiplication
90 • 2 = 180
540 / 180 = 3
Your final answer is 3!
I hope I helped! Comment if you have any questions :)