Given,

21.7% of 514.9-43.44=$\frac{?}{5.5}$

It can also be approximated as

22% of 515-43=$\frac{?}{5.5}$

= 110-43=$\frac{?}{5.5}$

= 67= $\frac{?}{5.5}$

= 67×5.5 (or) 368.5 =?

= 370 ≈ 375

Hence, Option D is correct.