A.40
Explanation
Step 1 (with number 347 and 490)
347
the digit 7 is at one's place
digit 4 is at ten's place
and digit 3 is at hundred's place
then
[tex]347=(3\cdot100)+(4\cdot10)+(7\cdot1)[/tex]the value 4 represents is
[tex]\begin{gathered} \text{value}=4\cdot10=40 \\ \\ \text{value =40} \end{gathered}[/tex]
