Concept:Use approximation to simplify the expression quickly.Explanation:Round each number to the nearest whole number.71.89≈72 and 37.12≈37So, (71.89−37.12)≈(72−37)=355.23≈5 and 16.92≈17Now the expression becomes: 35÷5+1735÷5=77+17=24Thus, the approximate value is 24.Answer:24 (Option D)