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BOP (Balance of Payments) is measured in currency units, not degree.
The answer depends on the degree to which it is to be rounded. To the nearest thousandths, it is 27.004 while to the nearest thousands, it is 0.
The answer will depend on the degree to which it is to be rounded. To the nearest hundredths it is 3.32 while to the nearest hundreds it is 0.
It's already there.
It is already rounded to that degree.