Answer :

To round the number 75,960 to the nearest hundred, follow these steps:

1. Identify the hundreds and tens places:
- The hundreds digit in 75,960 is '9'.
- The tens digit, which will help decide if we round up or down, is '6'.

2. Determine how to round based on the tens digit:
- If the tens digit is 5 or more, you round up.
- If the tens digit is less than 5, you round down.

3. Apply the rounding rule:
- Since the tens digit is '6', which is greater than 5, we round up the hundreds digit.

4. Perform the rounding:
- Increase the '900' in the original number to the next hundred, which is '000'.
- The number 75,960 rounded to the nearest hundred is 76,000.

So, the correct answer is option (b) 76,000.