Step 1 :The t-statistic is calculated using the formula: \(t = \frac{{\bar{x}_1 - \bar{x}_2}}{{\sqrt{{\frac{{s_1^2}}{{n_1}} + \frac{{s_2^2}}{{n_2}}}}}}\)
Step 2 :Substitute the given values into the formula: \(t = \frac{{60.16 - 86.72}}{{\sqrt{{\frac{{8.25}}{{20}} + \frac{{73.24}}{{20}}}}}}\)
Step 3 :Simplify the numerator: \(t = \frac{{-26.56}}{{\sqrt{{\frac{{8.25}}{{20}} + \frac{{73.24}}{{20}}}}}}\)
Step 4 :Simplify the denominator: \(t = \frac{{-26.56}}{{\sqrt{{0.4125 + 3.662}}}}\)
Step 5 :Calculate the square root: \(t = \frac{{-26.56}}{{2.0183}}\)
Step 6 :Finally, calculate the t-statistic: \(t = -13.16\)
Step 7 :Since the question asks for the absolute value, the t-statistic is \(\boxed{13.16}\)