Step 1: Apply the overburden pressure correction formula:
\[
N_c = N \times \frac{350}{\sigma' + 70}
\]
where,
\( N = 28 \) (measured SPT value),
\( \gamma = 18.0 \) kN/m\(^3\) (unit weight of sand),
\( D = 6.0 \) m (depth).
Step 2: Calculate overburden pressure \( \sigma' \):
\[
\sigma' = \gamma \times D = 18.0 \times 6 = 108 { kN/m}^2
\]
Step 3: Substitute values in the correction formula:
\[
N_c = 28 \times \frac{350}{108 + 70}
\]
Step 4: Compute corrected \( N \) value:
\[
N_c = 28 \times \frac{350}{178} = 28 \times 1.966 = 59
\]
Thus, the corrected number of blows is \( 59 \), making the correct answer (C) 59.