Answer:
D) $110 is the best answer, but the real answer is $106.
Explanation:
We can add Kat's $116 earning shoveling snow to her $23 initial balance. This means she had $139 available when she starting her ice skating lessons. Her remaining balance of $33 can be subtracted from the balance of $139 to find how much she spent for ice skating lessons.
This amounts to $106 for ices skating. Oddly, the answer options don't have the correct answer, but the question does say "estimate." So lets estimate that $110 is close enough.