The nearest thousand would be the number to the left of the comma. So in this case it is the 5, this means that if it is 5 or more we raise the 5 to a 6 and make everything behind it a 0 or if it is 4 or less we keep it at 5 and make everything behind it 0. So it would be 46,000 since it is an 8 and the next one would be 27,000 because the next number is 7.