Back in primary school I learnt to read the question.
Right, finding 20% of 60 is easy, swipe all the overcomplicated junk above and use
$a = 60 * .2;
However the specific question, and I'm going by what is typed, not what it might mean if the sender knew how to properly construct a sentence, could be interpreted as "twenty percent of A, minus 60, is 59.83"
Not having been told what A is, we'll have to find it out.
(A .2) - 60 = 59.83
(A .2) = 119.83
A = 599.15
So, "20% - 60 = 59.83" does work, providing that the '20%' there means "20% of 599.15"
If the first reply is assuming correctly, then it doesn't work, as 0.2 - 60 certainly does not equal a positive number, much less 59.83.
59.83 is, by the way, ~99.7% of 60