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A mosquito collides head-on with a car traveling$60mph.$

This problem can be explained with the help of Newton's Laws of motion.

According to Newton's third law of motion "to every action, there is an equal and opposite reaction".

Here, the two forces (force of the mosquito and the car) act as an action-reaction pair. So, they are equal.

According to the mathematical form of Newton's second law of motion $F=ma$, where $\text{'F'}$is the force, $\text{'m'}$is the mass of the body and $\text{'a'}$is the acceleration of the body.

As forces are equal so acceleration becomes inversely proportional to the mass of the body.

The body has a lighter mass there is the production of larger acceleration in it.

The magnitude of the mosquito's acceleration is larger than the acceleration of the car because whenever bodies exert equal forces on each other then acceleration production in a body is inversely proportional to its mass.