If the value of Avogadro number is 6.023×1023 mol−1 and the value of Boltzman constant is 1.380×10−23 J K– then the number of significant digits in the calculated value of the universal gas constant is
R=kNA
We don't have to actually do this calculation, whatever the number is, it must have the same number of significant figures as both k and Avogadro's number. Looking at the question, both of these have 4 significant figures, so the answer must be 4 too.