Answer :

Jiggyfly
No. It would be 59.4
They aren't opposite operations.
No, not 60. 
If you lower 60 by 10% you get a total of 54.00 (60*.10=4 & 60-4=54)
Then if you raise 54 by 10% you get 59.40  (54*.10=5.40 & 54+5.40=59.40)