Let's see if we can find a pattern:
Row number 1 has [tex] 48 = 48 + 2\cdot 0 [/tex] seats
Row number 2 has [tex] 50 = 48 + 2\cdot 1 [/tex] seats
Row number 3 has [tex] 52 = 48 + 2\cdot 2 [/tex] seats
Row number 4 has [tex] 54 = 48 + 2\cdot 3 [/tex] seats
Can you see the pattern? After [tex] n[/tex] rows, we have added [tex] 2(n-1) [/tex] seats.
So, the 60th row will have
[tex] 48 + 2\cdot 59 = 48 + 118 = 166 [/tex]