Answer
13 ways for three horses to finish the race .
Work Step by Step
When there are no ties ,
number of ways = 3! = 6
When there is a tie between two horses
number of ways = $C$(3,2)$\times$2! = 6
When there is a tie between all three horses
only 1 way in which this can happen
So total ways = 6 + 6 + 1 = 13