The correct option is B 30
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.
In 84, units digit is 4 which is less than 5.
So, 84 is rounded off to 80.
In 113, units digit is 3 which is less than 5.
So, 113 is rounded off to 110.
110 − 80 = 30
So, if 84 is subtracted from 113 after rounding off to the nearest tens, it gives 30.