You can't round up to a number that's lower than you started. Round up to 50000
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It is 40000.
42682 rounded to the nearest ten thousand is 40000. The digit to the right of the ten thousands is the thousands. When rounding anything less than five you round down. When rounding anything five or more you round up. The thousands digit is 2, which is less than 5, so you round down to 0, making the answer 40000.
3.5% of 40000= 3.5% * 40000= 0.035 * 40000= 1400
As the thousands part ends in 2, it rounds down to 40,000.
40000