Answer: B
Correct answer: always rounds away from zero, whatever the next digit
ROUNDUP always rounds away from zero regardless of the digit that follows, so =ROUNDUP(2.01,0) gives 3. ROUND would give 2, following the ordinary rule of rounding at 5. ROUNDDOWN always rounds towards zero. The phrase away from zero matters for negatives: ROUNDUP turns −2.01 into −3, not −2. Where an actual downward direction is wanted regardless of sign, FLOOR and CEILING are the functions, and they also round to a chosen multiple. All three take a second argument giving the number of decimal places, which may be negative to round to tens, hundreds or thousands. ROUNDUP is used where a fractional result must be treated as a whole unit - boxes needed to pack an order, or vehicles required for a number of passengers - and INT and TRUNC are the related functions that discard decimals rather than rounding.