Well it is not at all difficult to solve this question as we have to subtract the time from the previous swimmers time.
So to calculate the time for this years winner we should be knowing the time for the previous years winner too which is given to us and is 27.609 seconds. As this time the swimmer was 0.032 seconds quicker we will subtract this value from 27.609 seconds.
So the answer is 27.609 - 0.032 = 27.577 is this years 50 m swimmers time.