Answer:
Option C.
Step-by-step explanation:
The number of teachers and students (kindergarten through sixth grade) totals is 510.
The ratio of students to teachers is 16:1.
16+1=17
Total number of students = 
Kindergarten students make up 1/5 of the student population and fifth and sixth graders account for 1/3 of the remainder.
Kindergarten students =
5th-6th grade students =
Students in first and second grades account for 1/4 of all the students.
1st-2nd grade students =
An equal number of students in the third and fourth grades.
Let x be the number of students in class third.
3rd-4th grade students =
Total students = Kindergarten + (1st-2nd) + (3rd-4th) + (5th-6th)




Divide both sides by 2.

It means number of students in grade 3 is 68.

It means in third grade 28 fewer students than the number of students in kindergarten.
Therefore, the correct option is C.