Concept:Rounding to three decimal places means keeping three digits after the decimal point.Explanation:The number is 0.02751.The first three decimal places are 0, 2, and 7.Look at the fourth decimal place, which is 5.Since 5 is equal to or greater than 5, increase the third decimal digit by 1.So 7 becomes 8.Therefore, 0.02751 rounded to three decimal places is 0.028.Answer:B. 0.028