From the problem, we have amounts at 9am - 160 gallons, and 12pm - 97 gallons. We're looking for gallons per hour, so on the top of the fraction is the difference in water amounts over the difference in time
(160-97)gallons / 3 hours.
Now you just need to subtract what's in parentheses and then reduce your fraction to know how many gallons are drained in 1 hour.