It depends on the degree of rounding.
To the nearest whole number, it will be 95.
To the nearest ten, it will be 100.
To the nearest hundred, it will be 100.
To the nearest thousand, it will be 0.
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2.39 is 2.52% of 95 . (rounded) 95 is 3,974.9% of 2.39 . (rounded) 95 must be decreased by 97.48% in order to become 2.39 . (rounded) 2.39 must be increased by 3,874.9% in order to become 95 . (rounded)
It is 95 when rounded to the nearest whole number.
A = 95 percent of 1.052632 A (rounded)
95
It is: 100