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The smallest number to be rounded to 350 would be any number greater than or equal to 345 but less than 355. This is because when rounding to the nearest 10, any number 5 or greater will round up. Therefore, the smallest number that, when rounded to the nearest 10, would result in 350 is 345.
There is no single answer to that, as it depends on what basis you are rounding on, like to the nearest 10 or the nearest 100 or the nearest 500 etc.
20 is already rounded to the nearest 10.
9.75 to the nearest whole number is 10.