Option B:
For making calculation easier, we can do the following
3596 - 2832 + 2040 can be written as
$$(3600 - 4) - (2800 + 32) + (2000 +40)$$ which can be further written as
$$(3600 - 2800 + 2000) + ( -4 -32 + 40) $$ which is equal to 2800 + 4.
Now, $$? = 2804 \div 40 $$ which gives $$70.1.$$
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