165,400 and 220,574
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Explanation:
The value in the hundred thousands digit of 165,400 is "1". Just to right of it is "6", which is five or more, meaning we bump that "1" up to "2". Everything else gets replaced with a zero.
The number 165,400 rounds to 200,000 when rounding to the nearest hundred thousand. The number 165,400 is closer to 200,000 than it is to 100,000.
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In 220,574 we have the first "2" in the hundred thousands digit with another "2" just to the right of it. Since that second "2" is not five or more, we replace everything with zeros to get 200,000. We won't bump that first "2" up by one.
220,574 is closer to 200,000 than it is to 300,000.
These two sections help show why choices C and D are the answers.
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Something like 142,026 rounds to 100,000 for similar reasoning as the previous section. So we can rule out choice B.
Choice A rounds to 100,000 as well, so we can rule it out also.
Choice D rounds to 1,000,000 which means we cross it off the list.