Well, honey, if you're rounding off to the nearest ten, the largest whole number that 100,000 can be rounded off to is 100,000 itself. No need to overcomplicate things, just keep it simple and sassy!
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54999
It is 75 when rounded to the nearest whole number
The largest number you can get before rounding into 45,000 would be 44,999. The only way to get something larger than that would to be use decimal places after the final three 9s. So 44,999 is the largest whole number.
As an estimate of a whole number it can be rounded to 528
The answer will depend on the degree to which the number is rounded. Without any indication of that, it is not possible to answer the question sensibly.