The correct option is D \N
To round off a number to the nearest tens, if the units digit is less than 5, then tens digit will remain same and units digit will be replaced by 0.
Otherwise, tens digit will be increased by 1 and units digit will be replaced by 0.
In 174, units digit is 4 which is less than 5.
So, 174 is rounded off to 170.
In 167, units digit is 7 which is greater than 5.
So, 167 is rounded off to 170.
170 - 170 = 0
So, if 174 is subtracted from 167 after rounding off to the nearest tens, it gives 0.