Step 1: Use the Goldman–Hodgkin–Katz equation (for cations Na\(^+\), K\(^+\) and anion Cl\(^-\)):
\[
V_m=\frac{RT}{F}\ln\!\left(\frac{P_K[K^+]_o + P_{Na}[Na^+]_o + P_{Cl}[Cl^-]_i}
{P_K[K^+]_i + P_{Na}[Na^+]_i + P_{Cl}[Cl^-]_o}\right).
\]
At \(27^\circ\mathrm{C}\Rightarrow T=300\) K, so \(\frac{RT}{F}=\frac{8.31\times300}{96500}\approx 0.02582~\text{V}=25.82~\text{mV}\).
Step 2: Substitute values (mM; permeabilities: \(P_{Na}=0.02\), \(P_K=1.0\), \(P_{Cl}=0.38\)):
\[
\text{Numerator}=1\cdot3+0.02\cdot140+0.38\cdot3=6.94,
\]
\[
\text{Denominator}=1\cdot140+0.02\cdot10+0.38\cdot90=174.4.
\]
Hence
\[
V_m=25.82\,\ln\!\left(\frac{6.94}{174.4}\right)\approx 25.82\times(-3.224)\approx -83.2~\text{mV}.
\]
The question asks for absolute value: \(|V_m|=83.2~\text{mV}\).