Answer:
193.53 miles
Explanation:
Please see the diagram for understanding of how the angles were derived,
Applying Alternate Angles, ABO =77 degrees
The bearing from B to C is 192=180+12 degrees
Subtracting 12 from 77, we obtain the angle at B as 65 degrees.
We want to determine the boat's distance from its starting point.
In the diagram, this is the line AC.
Applying Law of Cosines:

The distance of the boat from its starting point is 193.53 miles (correct to 2 decimal places).