A. 200
B. 300
C. 00
D. 2.75

Solution

B. 300

Explanation

The formula ROUND(275, -2) rounds the number 275 to the nearest multiple of 100, as the second argument -2 specifies the rounding to two places to the left of the decimal (hundreds place).

Steps:

Nearest multiples of 100 are 200 and 300.

275 is closer to 300 than 200.

Result:

ROUND(275, -2) = 300.