Given,

(47% of 1442-36% of 1412)÷ 63=?

It can be approximated as

(50% of 1400-40% of 1400)÷ 60=?

$= \left(\frac{1}{2}\times 1400-\frac{40}{100} of 1400\right)$

= 700-40×14

= 700-560÷60

= 140÷60

=2.5 ≈ 3

Hence, option C is correct.