In this question, it is given that,
Audrey's home is worth $160,900 and is assessed at 60% of market value .
And we have to find Audrey's home assessed value .
And for that we have to find 60% of $160,900. That is 0.6 * 160900.
Therefore the assessed value of Audrey's home is $96450 . And that's the required answer .