Giga is a "phrase" we use to refer to the scientific notation which is equal to 1x10^9. To determine the number of bytes of the new music player, we are to multiply 260 by the equivalent of giga.
That is,
n = (260)(1 x 10^9 bytes)
n = 260 x 10^9 bytes
I would like to comment on the "recall" part. Giga is not for million but for billion and it is MEGA that is for million.