Answer:
100
Explanation:
One way of doing this is to substitute 300 for 323 and 400 for 384 (rounding off to the nearest hundreds), We then have 400 - 300, or 100. The actual difference is 384 - 323 = 61, which is closer to 100 than it is close to 0.
Note: There's no way that any of the three options you've shared could be the right one. Was there perhaps another option (100)?