First we must establish the possible values that 96 cents can be rounded to.
We know that 96 cents is more than nothing, or 0. We also know that a dollar is 100 cents. This means 96 cents is in between 0 and 1 dollar. We just have to determine whether 96 is closer to 100 cents or 0 cents.
To do this find the difference between 96 and each value.
100-96 = 4
96-0 =96
The difference between 96 and 100 is smaller, so the values are closer and 96 should be rounded to a dollar.
