61 is the prime number.
39 is divisible by 3 and 13.
27 is divisible by 9 and 3.
76 is divisible by several numbers, including 2.
That all depends what place you want it rounded to.
Rounding to the nearest tenth, it becomes 32.6 .
Rounding to the nearest whole number, it becomes, 33 .
Rounding to the nearest ten or higher order of magnitude, it becomes zero.
Just a moment while I review this
It would be b. If two numbers are negative and your multiplying them, it would be positive!