i) 491 is rounded off to nearest hundreds as 500. (91 is nearer to 100 than 0. So, it will be rounded off as 100)
9326 is rounded off to nearest hundreds as 9300. (26 is nearer to 0 than 100. So, it will be rounded off as 00)
Now, 9300 - 500 = 8800.
ii) 491 is rounded off to nearest tens as 490. (1 is nearer to 0 than 10. So, it will be rounded off as 0)
9326 is rounded off to nearest tens as 9330. (6 is nearer to 10 than 0. So, it will be rounded off as 10)
Now, 9330 - 490 = 8840.
Hence, the correct option is C.