Answer:
the least amount that will be rounded to 105.40 will be 105.35
Explanation:
The number after being round off 105.40
the number whose rounding off will be 105.40 are
105.35 or 105.44
hence, the least amount that will be rounded to 105.40 will be 105.35
When the digit adjacent is greater or equal to 5 then the number will be added by 1 like in the number 105.35.
And if the adjacent number is less than 5 then the number remains the same as in the number 105.44.