Nearest 10s refers to rounding a number to the nearest multiple of 10. In this case, we are asked to round 856 to the nearest 10s.

To round a number to the nearest 10s, we look at the digit in the units place. If the digit is 5 or greater, we round up, and if the digit is less than 5, we round down.

Here are the steps to round 856 to the nearest 10s:

Step 1: Identify the digit in the units place.
The digit in the units place of 856 is 6.

Step 2: Determine if rounding up or down is needed.
Since the digit in the units place is 6, which is greater than 5, we need to round up.

Step 3: Round up to the nearest 10s.
To round up, we add 1 to the digit in the tens place and replace all the digits to the right with zeros. In this case, the digit in the tens place is 5, so we add 1 to it, resulting in 6. We replace all the digits to the right with zeros, giving us the rounded number of 860.

Therefore, the correct answer is option 'B' (860), as it is the nearest multiple of 10 to the original number 856.

In summary, rounding 856 to the nearest 10s results in 860 because the digit in the units place (6) is greater than 5, indicating that we need to round up.

860