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Which is the most accurate way to estimate $32\%$ of $34$?$\newline$Choices:$\newline$(A) $\frac{1}{4} \times 36$$\newline$(B) $\frac{1}{3} \times 33$$\newline$(C) $\frac{1}{4} \times 33$$\newline$(D) $\frac{1}{3} \times 36$