Answer :
Hey there! :D
So you're wondering if you can make a new ten in this problem, right? Well, lets find out! We can simply do 59 + 17 = 59 + 1 + 16 = 60 + 16 = 76. When we did 59 + 1, that is a new ten then we added to 16. So yes, we did make a new ten in this problem.
Hope it helps! ;)