A. 98
B. 97
C. 91
D. None
CEILING Function rounds a number up to the nearest multiple of Significance, regardless of sign of Significance
CEILING(Number; Significance)
Number (required) is the number that is to be rounded up.
Significance (optional) is the number to whose multiple the value is to be rounded up.
=CEILING(-11;-2) returns -10
=CEILING(-11;-2)