The first thing you need to do is round to the nearest ten. To do that you see if $28 is closer to $20 or $30. And it is closer to $30. The see if $32 is closer to $30 or $40. And it's closer to $30. Then you subtract $132 minus $30 minus $30. And you get $72. If they are asking what the nearest ten is for the answer, then it would be $70.
