Answer :

Lets round it to the nearest ten
A 97 ====> 100
B 118 ===> 120
C 179 ===> 180
D 5091 ==> 5090
No result yet, lets round to the nearest hindred.
A 97 ====> 100
B 118 ===> 100
C 179 ===> 180
D 5091 ==> 5100
As we can see only A give the same result when we round it to the nearest hundred and nearest ten.

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