Concept:Approximate each decimal to the nearest whole number and use perfect squares and cubes for roots and powers to simplify the calculation.Explanation:Round the values: 76.91 → 77, 143.97 → 144, 7.07 → 7, 12.01 → 12, 3.93 → 4, 195.88≈196=14, 6.93 → 7, 8.031/3≈81/3=2.Rewrite the expression: 7×1277×144−7×242×14.First term: 77×144=11088, denominator 7×12=84, so 11088÷84=132.Second term: 42=16, numerator 16×14=224, denominator 7×2=14, so 224÷14=16.Subtract: 132−16=116.Answer:116 (Option C)