Hello,
The answer would B. This is a tricky question in the way it's worded but we're given in 4.7 4 has a value of number 4 (in the ones place) and in 5.4, 4 has a value of 4 in the tenths place. The easiest way to think about this is, if we multiply 5.4 by 10 we get 54. And in 54 the number 4 has a value of 4, so 10 or B is the answer. Hope this helps!
