0
It is the target value less half the amount of rounding.
If that sounds cryptic, try this example:
Find the smallest number which, when rounded to the nearest 10 comes to 400.
Target Value = 400
Amount of Rounding = 10
So the smallest value = 400 - 10/2 = 400 - 5 = 395.
The smallest number rounded to the nearest 100, which comes to 400, is
400 - 100/2 = 400 - 50 = 350.
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