Answer
It takes $~0.173~s~$ for the sound to reach the spectator's ears.
Work Step by Step
We can find the speed of sound at a temperature of $27.0^{\circ}C$:
$v = (331+0.60~T)~m/s$
$v = [331+(0.60)~(27.0^{\circ}C)]~m/s$
$v = 347.2~m/s$
We can find the time it takes the sound to reach the spectator's ears:
$t = \frac{d}{v}$
$t = \frac{60.0~m}{347.2~m/s}$
$t = 0.173~s$
It takes $~0.173~s~$ for the sound to reach the spectator's ears.
