To the nearest ten it is 260
To the nearest hundred it is 300
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257
40% of 257 = 102.8= 40% * 257= 40%/100% * 257=1028/10= 102.8
round off each of the numbers and add together: 114 + 257 is about 110 + 260 = 370. Exactly how you round off or approximate the numbers depends on how good you need the estimate to be.
257 - 35% = 257 x (1 - (35/100)) = 257 x 0.65 = 167.05
257 is rational.