13.5 is average damage of avenger
target got 10 DT reduced to 3 by penetrate perk on ammo
target got 70 DR reduced to 35 by ammo dr
on range you will hit 14 bullets from avenger but with 95% hit chance you will probably hit 13 bullets in average
13.5 avg dmg * 0,667 ammo dm mod = 9 dmg + 7 brd = 16 dmg - 3 DT = 13 *0.65 dr = 8,45 dmg per bullet rounded down to 8 dmg x 13 bullets = 104 damage exactly as i said above..
sounds a bit low but dont forget that its without critical and your target is tank
btw im using my own dmg calculator made in excel (ill share it later) but its not 100% correct probably..
im not even sure about calculation, but i did my best while trying to get informations about how is damage calculated, i asked many peoples but noone was 100% sure
edit : oh yeah, this calculation was also with toughness