To find the number of tables needed for the guests attending the party, we first need to calculate the number of guests who will attend.
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Calculate the number of guests attending:
- Total invited: 163
- Not attending: 9
- Attending = 163 - 9 = 154
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Calculate the number of tables needed:
- Each table seats 12 guests.
- To find the number of tables, divide the number of attending guests by the number of guests per table and round up since you can't have a fraction of a table. \[ \text{Number of tables} = \frac{154}{12} \approx 12.8333 \]
- Rounding up gives us 13 tables.
Thus, the fewest number of tables needed is 13 (option B).