We know, if the difference between the sum of the digits at the odd and even places equal 0 or divisible by 11 , then the number is divisible by 11. Given number = A9257B684 Difference =(A+2+7+6+4) −(9+5+B+8) =A+19−B−22 =A−B−3 For A−B=14 and A−B=−8, difference is divisible by 11 . ∴ Least value of A−B=−8