Let's, First calculate the 8.83% of 228
= \(\frac{8.83}{100} × 228\)
= 20.1372
Now calculate 2.65% of 104
= \(\frac{2.65}{100} × 104\)
= 2.756
= 20.1372 - 2.756
≈ 17.3764
The correct option is (A): 17.3764