(b)
The given inequality is
$49.4 - \left( \frac{27 - x}{10} \right) < 47.4 - \left( \frac{27 - 9x}{10} \right)$
$\Rightarrow 49.4 - 47.4 < \left( \frac{27 - x}{10} \right) - \left( \frac{27 - 9x}{10} \right)$
$\Rightarrow 2 < \frac{8x}{10} \Rightarrow x > \frac{5}{2}$
$\therefore$ Least integer is 3