Answer
True.
Work Step by Step
To find $f^{-1}(R)$, we solve
$R=\frac{2}{3} S+8$
for $S$ by subtracting 8 from both sides and then multiplying both sides by $(3 / 2)$.
$R-8=\frac{2}{3}S$
$\frac{3}{2}(R-8)=S$
$S=f^{-1}(R)=\frac{3}{2}(R-8).$
The given statement is TRUE.