When we round a number if the last digit is equal or greater than 5 we round up and if it is lower than 5 we round down. In this case we have:
Samuel: His plant is measuring 7.443 inches, the last digit is 3, therefore we must round down, which would be 7.44
Tash: Tasha's plant is measuring 7.455 inches, the last digit is 5, therefore we must round up. Which would be 7.46
Ben: His plant is measuring 7.446 inches. The last digit is 6, therefore we must round up. Which would be 7.45.
The answer is Ben.