I am very confused by the definition of the resistors being defined as 80W, maybe this should be ohm's, especially as if they were both disappating 80W then the zener would have to current flowing from gound.
If you know the power associated with a resistor and you know the voltage dropped across that resistor, you can use the power formula to compute the resistance.
I am fully aware that with the knowledge of the power you can calculate the resistance, but with power being set the same, the current through R1 is less then Rl, however if you assume that there was a mistake and W should be Ω. then one of the given answers matchess