(b) Power, $P = \frac{V^{2}}{R}$
$R = \frac{V^{2}}{P} = \frac{(60)^{2}}{160} = 22.5\Omega$
Now, according to Ohm’s law
V=IR
$\therefore\ I = \frac{60}{22.5}$
$\Longrightarrow I = 2.6A$
Here, $t = 60s$
As $I = \frac{ne}{t}$
$\Longrightarrow \ \ n = \frac{I \times t}{e}$
$\ \ \ \ \ \ \ \ \ \ \ \ \ = \frac{26 \times 60}{1.6 \times 10^{- 19}} \approx 10^{21}$