We first compute the monthly payment on the 30-year mortgage:

• Monthly rate = 3.60% / 12 = 0.003
• Number of payments = 360

$$PMT = \frac{200{,}000(0.003)}{1-(1.003)^{-360}} \approx 909$$

Then compute the remaining balance after 60 payments:

$$B_{60} = 200{,}000(1.003)^{60} - 909\left(\frac{(1.003)^{60}-1}{0.003}\right)$$

Using $(1.003)^{60} \approx 1.1968$, the balance is approximately:

$$B_{60} \approx 179{,}700$$

So the nearest answer is $179,700.