The answer is 101
1st Row: 3X = 60 Then X = 20
2nd Row: X + 2Y = 30, As 1st Row X = 20, Then Y = 5
3rd Row: Y - 2Z = 3, As 2nd Row Y = 5, Then Z = 1
And the Final Row: Z + (X * Y) = 1 + (20 * 5) = 101
Then the Result will be 101