If something drops by 28%, it becomes 72% of what it used to be. So if the crimes per 100,000 people last year was x, and then that figure dropped by 28%, it became 0.72x. We're told it actually became 500, so
0.72x = 500
x = 500*100/72
I'd probably estimate that by reducing the denominator slightly, to 70, but then it's helpful to reduce the numerator slightly also, so I'd reduce the 500 to 490 to get a clean division, and x is roughly 490*100/70 = 700
and the only answer close to 700 per 100,000 is answer E.
If instead you step back before doing any calculation, and realize "per 100,000, if we start with 700 crimes, and that drops by 30%, we get roughly 500 crimes" then only one answer is even plausible -- the others are clearly too small. It's a bit confusing though to think about the rates when they're rephrased "per 128,000", so it might be best just to set up the calculation and estimate from there.