Can someone me with this question?

( explain?

The most accurate way would be the fourth answer, because to estimate 66% of 47 you need to round both as closely as possible. 66% rounds closest to 2/3, and 47 is closest to 48

The last option is the most accurate. Here is how you can solve it:
1) Turn fractions into decimals 
     2/3 =0.666666667
     1/4 =0.25
     1/4 =0.25
     2/3 =0.666666667 

2) Multiply
    0.666666667 x 50 = 33.333333...
    0.25 x 48 = 12
    0.25 x 50 = 12.50
    0.666666667 x 48 = 32

3) To find what 66% of 47 is, you turn 66% into a decimal and multiply it by 47. 
     0.66 x 47 = 31.02

66% or 47 is 31.02  

2/3 x 48 equals 32, and since it is the closest to 31.02. Therefore, the last option is the best option.