Explanation

To find the sale price, calculate 20% of the listed price (Rs. 160) and subtract that amount from the listed price.

20% of Rs. 160 = (20/100) x Rs. 160 = Rs. 32

Now, subtract Rs. 32 from Rs. 160:

Rs. 160 - Rs. 32 = Rs. 128

So, the correct answer is:

Rs. 128