To round a number to a particular digit, look at the digit immediately to the right of your target, in this case, the tens place. If that digit is 4 or lower, zero it and everything to the right of it out. If that digit is 5 or higher, increase the target digit by one and zero everything to the right of it out. If your target digit is a 9, increasing it will turn it to zero and increase the digit to the left of it by one.
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The best estimate for the sum of 4523 and 1234 can be found by rounding each number to the nearest hundred. Rounding 4523 to the nearest hundred gives 4500, and rounding 1234 to the nearest hundred gives 1200. Adding these rounded numbers gives an estimated sum of 5700. This estimate provides a quick approximation of the actual sum while simplifying the calculation.
-- If rounding to the nearest 300, then 749 is. -- If rounding to the nearest 200, then 699 is. -- If rounding to the nearest 150, then 674 is. -- If rounding to the nearest hundred, then 649 is. -- If rounding to the nearest twenty, then 609 is. -- If rounding to the nearest ten, then 604 is.
There is no universal "better". Rounding off is a trade-off between reducing the accuracy and simplifying calculations. Also, if there are other numbers in an addition that are rounded to the nearest hundred, there is no point in rounding your number to the nearest ten.
2999
97 will have the same result when rounded to the nearest ten or hundred.