we have $162= 2 * 81 =2 * 3^4$
So we need to show that the given expression is divisible by 2 and 81
Divisible by 2 is simple and both terms are odd so the difference is even so divisible by 2
Now let us find the value of expression mod 81
To find the same let us evaluate each term mod 81
$13^{99}= (12+1)^{99} = \sum_{n=0}^{99}{99 \choose n}12^n 1^{99-n}$
for n = 4 to 99 there is power of $12^n$ so each of the terms is divisible by $3^4$ or 81
so we have $13^{99} \equiv 1 + 99 * 12 + \frac{99 *98}{2} * 12^2 + \frac{99 *98 * 96 }{6} * 12^3 \pmod {81}cdots(1)$
out of above the 3rd term onwards divisible by 81( as it contains 99 so one 9 is there so we require another 9 that comes from $12^2$ so taking mod 81 all the terms from 3rd term onwards is zero
So
$13^{99} \equiv 1 + 99 * 12 = 1+ (81 * 18) * 12 \equiv 1 + 18 * 12 \equiv 217 \equiv 55 \pmod {81}$
Now
$19^{93}= (18+1)^{93} = \sum_{n=0}^{93}{93 \choose n}18^n 1^{93-n}= 1 + 18 * 92 + \sum_{n=2}^{93}{93 \choose n}18^n 1^{93-n}$
except 1st 2 terms all are divisible by 81 so we have
$19^{93}\equiv 1 + 18 * 93 \equiv 1 + 18 * 12 \equiv 217 \equiv 55 \pmod {81}\cdots(2)$
from (1) and (2)
$13^{99} - 19 ^{93} \equiv 0 \pmod {81}$
as $13^{99} - 19 ^{93} \equiv 0 \pmod {2}$
from above 2 we get $13^{99} - 19 ^{93} \equiv 0 \pmod {162}$
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