The correct option is B Tenths
Let's understand this concept using an example:
Example: When we estimate 12.272 to the nearest natural numbers we look at 2 (in tenths place) to do the estimtion.
Here 2 (in tenths place) is less than 5, so we keep a digits before a decimal point as it is.
So, 12.272 is estimated to 12.
Thus, "we should look at tenths place when we are estimating the values to the nearest natural numbers".