The answer depends on the extent of rounding.
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Well, honey, 75 estimates to 75. It's not rocket science, darling. Just take a good look at the number and there you have it - your estimate.
4 x 75 = 300
I would go for 75 = 100*3/4 if the question involved multiplication or division. For addition or subtraction I would choose from 70 or 80 - depending on how the other term was being estimated.
30% off of $75= 30% discount applied to $75= $75 - (30% * $75)= $75 - (0.30 * $75)= $75 - 22.50= 52.50
Increase 75 by 15%: = 75 + (15% * 75)= 75 + 11.25= 86.25
40% of 75= 40% * 75= 0.4 * 75= 30