How to convert 2.75 in simplest form

Simplest form is by which a certain given value or number can me broken down into smaller or componential parts. The given value of 2.75 can be simplified in terms of being a whole number instead of a decimal expressed number. Hence,
1.   2.75 = 3
This is the fundamental thought process. Furthermore, examples can include fractions too and other non-simplified equations.
a.   X = 10/2 simplified as x = 5
b.   199.35 simplified as 199  

Ithink the answer is b