Let the rate of the current be x mph and rate of the boat in still water be y mph.
So the relative speed of the boat with the current ( downstream) = y + x and against the current (upstream) it = y - x.
Then , using speed = distance / time:-
y - x = 120/3 = 40
y + x = 120/2 = 60
Adding the 2 equations:-
2y = 100
y = 50
And substituting in the frst equation:-
50 - x = 40
x = 10
Answer:- Rate of boat in still water = 50 mph and rate of the current = 10 mph.