Take into account that the beat frequency of the sound produced by the two waves from the piano and the tuning fork, is given by:
where f1 and f2, in this case, are the frequencies of the piano and the tuning fork.
If f2 = 261 Hz and fb = 3, then, you can conclude that f1 (the frequency of the tune middle C on the piano) can be 263Hz, or 258Hz.
In both cases, if you use the equation above, you obtain a beat frequency equal to 3.