20A @115V through the load is 2300W. 20A @120V through the circuit is 2400W. 2400W - 2300W = 100W.
Or the voltage drop is 5V and the current in the circuit is 20A. (5V)(20A) = 100W.
The question writer has a screw loose or the editor doesn't understand electricity. Or both.
I had an algebra "teacher" (A PE coach that the school called in to finish the term when the teacher quit) who gave this bonus question on a quiz: How many feet are in a square foot? When I called him on it he gave a heavy sigh and pulled out a pencil and paper. He drew a square, labeled it 1 foot on a side, and drew the perimeter while speaking very slowly, "one... two... three... four", and looked at me as if I were the idiot in the room.