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From the question stimulus we know that n is an integer (since we round k to the nearest unit). Let's look at statements.
Statement 1. Since n is an integer then rounding n to the nearest unit will result in n=m. For example, 3 rounded to the nearest unit is always 3. Hence sufficient.
Statement 2. We don't know anything about m. If m is not an integer (for example, m=3.7) then rounding m to the nearest units will give us m=4 and in this case m is not equall to n. But if m=3 (i.e integer) then rounding m to the nearest units will result in m=n. Hence we have two cases and statement 2 is not sufficient.
Hence answer A
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Let's say k = 38

then k = 40 = n

according to (1) when n is rounded it is m ---> k (rounded) = 40 = n (rounded) = m
n rounded will always be the same as k rounded, --> n=m --> sufficient

(2) m tells us rounding information about m, but we have no information on roundings in the question stem --> insufficient.

Answer A
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Ah Superb Question
Here if we notice n is an integer as it it the result of a decimal/integer rounded to units place
we need to see whether n=m or not
In the Question Stem no clue about m is given
Statement 1 => here if n is rounded to nearest ones => the result would be n as n is an integer
hence n=m
Statement 2 =>
let m=486.099
n=486
clearly they are not equal
and let m=67 and n=47 => m=n
insuff

SMASH THAT A


General note => Any integer k rounded off to units/ones place is the integer k itself

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